(The following is a letter from my son, Gregg on my 70th Birthday.)

Dad, take October 13th off! Not because you deserve it, even though you do. You spent a lifetime enabling people to smile because of your hard work as a dentist and then a second lifetime making them smile as a weekly columnist. That's a heck of a lot of smiles, but still not a good enough reason to play hooky.

Nope, the reason why we are granting you this personal holiday is because it's your 70th birthday. Washington, Lincoln and Martin Luther King don't work on their birthdays, so why should you?

Now that you have been exempted from your workplace responsibilities, the next big question is how to spend your 24 hours of freedom. The world is your oyster on that Wednesday, so here are a few suggestions as to how to crack it wide open.

First, kiss mom before she leaves for work in the morning. Behind every good man enjoying a well-earned day of rest and relaxation, there is a good woman entitled to a week's worth. And in this case that's mom, so give her a proper send off. Maybe you can even make her coffee if you can figure out how to use the coffee maker. (Just don't forget to pull the plug out before you leave the house or you are a dead man.)

Next, head over to the Empire Diner for breakfast with the Hicksville soccer crowd. Usually these get-togethers are scheduled for Saturday mornings, but in this case feel free to make an exception. Reminisce with the crew that developed the Hicksville American Soccer Club into one of the finest in Nassau County while simultaneously building the characters of thousands of young boys and girls from the area. And be sure to trade a few jokes with Peter Collins when he isn't sketching plans to erect soccer fields on every last patch of undeveloped grass left in Nassau County.

Don't eat too much though. You have to get back to the hamlet in Jericho for a tennis game. It may be your birthday, but you won't get any slack from the rest of your foursome if you show up late. Those guys are tough. All the more reason to spend your birthday beating their brains in at doubles.

Now that you've exercised your body, time to do a few mental pushups. Since you won't be working on your column this week due to the personal holiday, the next best thing is to sit down with your beloved New York Times' crossword puzzle. My advice is to complete every square in ink, autograph it and send it back to the old gray lady, attention Will Shortz, with the following note attached, "Come on. Is that the best you can do?"

Next, you should head off to Jamaica Hospital where you still volunteer to help young dentists develop their skills. And then to Brighton Beach Brooklyn where you teach Russian immigrants English one day a week. Oh, and feel free to squeeze in a lecture on Shakespeare or Dante at Queens College on your way home. But don't tax your brain too much, you have to be back later for Rabbi Katz' adult education class later at Temple Beth Torah.

By now you might be a bit tired, because that's a full day for anybody. So head home to catch the Closing Bell on CNBC. And, on this most special of days, may your stocks go up. And then may you take a well-deserved nap without being interrupted by telemarketers.

Dinner time! Your 24 hours are winding down so you should not waste a second making mom dinner. So, why don't you call her and tell her to meet you at Ben's delicatessen? Pastrami and corned beef might not be good for your once clogged heart, but we will make you an allowance on this day if you promise to cut back on the smoked meats the other 364 days a year.

Maybe one of your friends from the old neighborhood in the Bronx could join you for dinner as well. Or a friend from Westbury, Hicksville or Jericho. You have amassed such wonderful friends over the years, you deserve to treat yourself to a wonderful meal with wonderful company. Better yet, let them treat you.

Finally, once you are back home you should field birthday phone calls from friends, relatives, children and grandchildren (who will be celebrating your birthday later that week). And maybe even field some well-wishes via e-mail from your readers now that you are computer savvy.

And before the sands of the hourglass run out on your special day, you should consider one more thing. This special day we plotted out for you is almost a replica of your current daily schedule. That shows how special you are to your friends, family and the community on a daily basis. Even on your day off.

Love,

Your son,

Gregg

Thank you, Gregg. Your birthday tribute and your love are the best presents a father could have. I have only one question. Should I rename the column in the Syosset-Jericho Tribune, "Over 70 and Getting Younger?" I think I will ask my loyal readers. Should we rename the column? E-mail - Shgreenbug@AOL.com