Tuesday, October 3, 2000 Subsidies   Your articles "Tourism boom fills L.B. hotels" and Convention & Visitors Bureau audit completed" (Sept. 21) reveal why the SELBs (Subsidized Entrepreneurs of Long Beach) are one of the reasons that our representatives are clamoring that our city needs to continue their "temporary" utility user tax. As the SELBs "selebrate," taxpayers are picking up the tab for hundreds of millions of dollars of SELBs' corporate entitlements. For example, last year our auditor reported that the SELB tenant of our publicly owned Queen Mary cost taxpayers $1.5 million last fiscal year. Chris Pook, chair of the $3 million taxpayer funded Visitor and Convention Bureau, said it best: The illegally inflated claims about hotel bookings is a hiccup. A hiccup is a great analogy for the demeanor of an over-paid, irresponsible agency drunk from consuming public funds. Colette Marie McLaughlin Long Beach