Re: "They Have Their List; He Has His" (June 27). Howard Rosenberg's mere description of a 28-year-old episode of "Green Acres" is funnier than anything I have seen on television in a long, long time. For that reason alone, I would suggest he reevaluate his snide comments concerning this show's ranking in TV Guide's "100 Greatest Episodes of All Time" list. "Green Acres" is often derided as lowbrow country comedy on the order of "Hee Haw." But it is really a masterpiece of American absurdist comedy that has stood the test of time. No other show has achieved the comedic benchmark set by Arnold Ziffel's subtitled dialogue with a horse, and I'm not holding my breath.