Dear Louis, Your comments about Brian Wilson performing Smile at the Backyard made me smile ["Page Two," Dec. 31]. I never get anywhere anymore. Vision problems, being Mr. Mom to an 8-year-old, need I say more? But I did make my way to Carnegie Hall on Oct. 13 to see Brian Wilson and his band perform Smile as well as a whole slew of old Beach Boys nuggets. Wow! It was amazing. I kept feeling something during that concert that gave me goose bumps. We were probably four or five miles from ground zero. Four or five miles, if that, from where the twin towers came down. But in that room, that night, we were transported. It was such a deeply lovely and religious feeling, "God Only Knows" how he did it, how he's done it. But I think it's this: it's religion without the oppressive weight of books. It's religion as it should be: pure and childlike and brimming with love. Happy New Year, y'all.