To the Editor of The New York Times: I beg to state that I fully confirm the report of the Captain of steamship Mannheim concerning the state of the derelict barken-tine White Wings, and that I consider the abandonment of the vessel as fully justified under the circumstanc-es. I also wish to say that I did not attempt to tow the vessel to port, as I did not think it possible to do so, after a care-ful examination of the vessel. I cannot understand, the opinion of the officers of the Prinzessin Irene, stating that the White Wings was perfectly seaworthy. G. ECKHOFF. Captain Steamship La Hesbaya. New York. Dec. 29. 1906.