We should all thank President Bush and Mayor Giuliani for their leadership since the ugly events on Sept. 11.

Someday, we will look back with clarity and probably be even more impressed than we are today.

This letter suggests some next steps that pay honor to our friends lost, while at the same time considers the message we pass down to future generations of free Americans.

* Some have asked, "Should we rebuild the World Trade Center?

Yes, we should if for no other reason than this: No one tells us how to live. We decide by popular vote in this country and we never voted to take down the World Trade Center. Our fellow Americans and trading partners went to work on Sept. 11 to conduct business within the framework of capitalism and democracy, which the World Trade Center symbolizes. The people we lost at the World Trade Center lived their lives within their religion and laws better than those who use religion as a tool to manipulate the weak-minded.

* Suggestion: Let's rebuild with honor and rememberance.

A memorial park should accompany the new WTC and feature an eternal flame. A freedom bush should be planted with a plaque inscribed with the full name, birth date and birth place for each life lost on Sept. 11.

Every conference room in the facility should be named after each firefighter and policeman who lost their lives at Ground Zero.

The new buildings should be built from a foundation that has, at its base, a cinder block for every firefighter and policeman, who has worked the rescue and recovery effort, with their name on it.

The World Trade Center Memorial can stand as an enduring testimony to all that is good about America and Americans.

If we come up with a better idea for a memorial, fine with me.

* President Bush and Mayor Giuliani should preside over the opening ceremony. All of the families affected should be invited to see their memorial freedom bush, conference room or foundation brick.

* And, finally. Most importantly. The leadership of the country should be able to report during the ceremony that significant progress has been made in rooting out the evil of terrorism ... from our country first, then from all lands. At that time, they should also be reporting that we are "remaining steadfast until the job is done." And then get the job done.

That way, we can explain to our children the relationship between Honor, Remembrance, Freedom, and Fortitude.

Peter F. Duffy