DEAR ABBY: You recently published several letters on the Kent State killings that reflected your readers' prejudices, not the facts as determined by the official investigative bodies, particularly the President's Commission on Campus Unrest. Some of the myths your readers cling to cannot be adequately addressed in a short column, but I would, at least, like to set the record straight on a few points:

1. The anti-Vietnam War rally that the National Guard broke up at Kent State was peaceful until the Guard made what the President's Commission called a "highly questionable" decision to disperse the crowd. The President's Commission concluded: "There was no apparent impending violence. Only when the Guard attempted to disperse the rally did some students react violently."

2. Though the Guardsmen were subsequently subjected to some abuse, including some rock throwing, the notion that the Guardsmen had to fire because their lives were endangered by an uncontrollable mob was also disputed by every official investigation. The Justice Department concluded the shootings were "neither necessary nor proper." Similarly, the President's Commission concluded the killings were "unnecessary, unwarranted and inexcusable."

3. The students who were killed were not the same students who were responsible for the burning of the university's Army ROTC building or any other act of violence which occurred in the city of Kent the weekend before May 4, 1970.

4. On May 4, two of the four students who were killed had participated in the demonstration and may have at some point thrown rocks at the soldiers. The other two (an ROTC student and a coed carrying books to class) were strictly bystanders. The Justice Department concluded that because all four fatalities were located more than 300 feet from the firing soldiers, none were "in a position to pose even a remote danger to the National Guard at the time of the firing." -- WILLIAM A. GORDON, AUTHOR, "THE FOURTH OF MAY: KILLINGS AND COVER-UPS AT KENT STATE" (PROMETHEUS BOOKS, 1990)

DEAR MR. GORDON: Thank you for setting the record straight. I bought -- and read -- your book, a fascinating as well as factual account of what really took place at Kent State.

DEAR ABBY: Could you please give me some advice on how to make restitution of a large sum of money and still remain anonymous?

I can't send a personal check or walk into my local 7-Eleven store with $4,000 and ask for a money order. And I certainly don't want to send cash anonymously through the mail.

Many years ago, I was reimbursed for a medical insurance claim that I had no right to. My conscience has bothered me for a long time, and I can't seem to come up with a workable solution. I am also uncertain about whom to send the money to. I thought perhaps if I addressed my letter to the president of the insurance company, it would eventually get into the right hands, but I don't want to tempt some other employee by sending some form of payment as good as cash. Any ideas? -- GUILTY CONSCIENCE

DEAR GUILTY: I agree that sending cash through the mail would be unwise, but since you do not wish to be identified, advise your attorney to send the insurance company $4,000 with a cover letter to the president -- explaining that it is from "a repentant client who wishes to remain anonymous."

People are eating them up! For Abby's favorite recipes, send a long, business-size, self-addressed envelope, plus check or money order for $3.95 ($4.50 in Canada) to: Dear Abby, Cookbooklet, P.O. Box 447, Mount Morris, Ill. 61054. (Postage is included.)

DEAR READERS: Since the day Magic Johnson stepped to the microphone and calmly announced that he tested positive for the AIDS virus, we have been hearing a great deal about AIDS.

It is no longer "a gay disease," and as Johnson said, "If it could happen to me -- it can happen to anybody."

Please read what Anna Quindlen, the brilliant New York Times columnist, had to say about the subject:

"In the 10 years since five gay men with pneumonia became a million people who are HIV-positive, this illness has brought out the worst in America.

"Last year we witnessed the canonization of one AIDS patient, a 23-year-old woman named Kimberly Bergalis, who says she 'didn't do anything wrong.' She is a lovely white woman with no sexual history who contracted AIDS from her dentist. She is what some people like to call 'an innocent victim.'

"With that single adjective we condemn those who get AIDS from sex and those who get it from dirty needles as guilty, and ultimately unworthy of our help and sympathy. We imply that gay men get what they deserve, and people who shoot up may as well be dead. It's a little like being sympathetic to the health-conscious jogger who dies of a heart attack during a stint on the Stairmaster, but telling the widow of the couch potato, 'Well, if he hadn't eaten all those hot dogs, this wouldn't have happened.'

"How are all those parents who denigrate 'queers' and 'junkies' going to explain what happened to Magic Johnson? How are all those pious people who like to talk about 'innocent victims' going to deal with the lovable basketball star, the all-time sports hero, who stressed safe sex when he told the world he was HIV-positive? Will this finally make them say to their kids, 'It could happen to you,' and make them stop relying solely on chastity and start dealing with reality?

"Magic Johnson, with that engaging personality, that athletic legerdemain, that grin -- this is what AIDS looks like. Why can't we learn to deal with our national tragedy with as much dignity and determination as this good man brings to his personal one?"

DEAR ABBY: I am hoping you can help with a research project we are doing at school. Almost all watch advertisements have their watches set at 10:10. (Digital as well as standard watches.)

I was told years ago that this was to commemorate the bombing of Hiroshima, as it was at this exact time. Well, that theory is false. Hiroshima was bombed at 8:15 a.m.

Can you or anyone else answer this question for us? Thank you! -- G. TAYLOR AND THE FOURTH-GRADE CLASS, TRAFTON ELEMENTARY SCHOOL, ARLINGTON, WASH.

DEAR G. TAYLOR AND THE FOURTH-GRADE CLASS: According to the Association of Watch and Clock Collectors (Columbia, Pa.), the clock industry has been using that setting since the 1850s to illustrate sales catalogs. Their spokesperson said it is not true that the clocks are set to commemorate the bombing of Hiroshima -- or the time that President Lincoln was supposed to have been shot, either.

Watches and clocks are set at 10:10, and sometimes 1:50, because it looks good and presents a balanced face that is easy to read.

WORTH CLIPPING (from Forbes magazine): "How do you know when you're old? When you double your current age and realize you're not going to live that long." -- Michael L. Leyden II

What teen-agers need to know about sex, drugs, AIDS, and getting along with their peers and parents is now in Abby's updated, expanded booklet, "What Every Teen Should Know." To order, send a long, business-size, self-addressed envelope, plus check or money order for $3.95 ($4.50 in Canada) to: Dear Abby, Teen Booklet, P.O. Box 447, Mount Morris, Ill. 61054. (Postage is included.)

DEAR READERS: Well, it seems as though we just finished polishing off the Thanksgiving leftovers, and it's time to start shopping for holiday gifts again.

You may consider spending less on gifts this year and doing a little more for the poor and homeless.

However, old habits are hard to break, so if you insist on sending gifts, let me tell you what not to give Aunt Sylvia and Uncle Howard, who don't get around much anymore.

Forget the cologne, dusting powder and after-shave. They probably have several unopened boxes on their closet shelves -- that is, if they haven't already recycled them.

Grandpa doesn't need another necktie, and Grandma doesn't want any more earrings. With the price of groceries going through the roof, older people who live alone on fixed incomes would appreciate a basket of practical goodies. How about small tins of tuna, chicken and ham? Also, crackers, instant coffee, tea, soup mixes and cookies.

People who live in confined quarters do not need more "things," so don't send candy dishes or figurines. And don't send articles of clothing unless you're sure the size is right. Leisure (or "warm-up") suits are comfy and easy to launder. Older folks love them.

Some truly useful gifts: an assortment of postcards, some lined stationery with envelopes and a generous supply of postage stamps. And enclose some felt-tip pens.

Another suggestion: a variety of greeting cards for all occasions. They might want to send someone a nice birthday, anniversary, graduation or thank-you card. Don't forget get-well cards, condolence cards and "congratulations on the new baby" cards.

Should you be tempted to recycle a lovely but useless gift still in its original box, make sure the card to you is not still in the box.

Never give a pet to anyone unless you are absolutely certain that person wants a pet and is able to care for it properly. And if you want to make a hit with someone who has a pet, send a little holiday gift for it (a tin of dog or cat food and bird seed for "Tweetie Pie") along with a gift for its master.

Don't give wine or liquor to people unless you are sure they imbibe. A thoughtful idea: a gift subscription for a magazine or newspaper you know they will enjoy. Candy, nuts and fruitcake make beautiful gifts for people who aren't counting their calories, but have a little compassion for those who are, and lead them not into temptation. Also bear in mind that some older folks have difficulty chewing nuts and caramels.

Another good idea for those living alone on a fixed income: a gift certificate for some kind of service such as window washing, carpet cleaning, taxi rides, barber shop, beauty parlor or dinner or lunch at their favorite place. And (don't laugh) a gift certificate entitling them to a trip to the podiatrist. Because medication is no small item these days, a gift certificate from the neighborhood pharmacy would be very much appreciated. Trust me.

Holiday time can be depressing for people who are alone, so if you know someone who might be alone and lonely, give him (or her) the best gift of all -- an invitation to have a holiday meal with you and your family. Loneliness is the ultimate poverty. -- Love, ABBY

By popular request, Abby shares more of her favorite prize-winning, easy-to-prepare recipes. To order, send a long, business-size, self-addressed envelope, plus check or money order for $3.95 ($4.50 in Canada) to: More Favorite Recipes by Dear Abby, P.O. Box 447, Mount Morris, Ill. 61054. (Postage is included.)