To the Editor:

After 53 years of operation, Entenmann's is closing its baking facility in Bay Shore and moving 178 jobs from New York to Chicago and Pennsylvania ["Entenmann's closing bakery," News, March 28].

Chalk those job losses up to New York's worst-in-the-nation tax and regulatory regimes.

In 1976, I took Entenmann's public as a young attorney. Two years later, the Entenmann brothers sold their stake for a profit reflective of their hard work and good business judgment. It's a great American success story.

But over the last two decades, New York has lost 500,000 manufacturing jobs. Northrop Grumman is reducing its Long Island employment from 1,400 to 550, from a workforce that once totaled more than 25,000.

In addition, Bausch & Lomb is moving its New York headquarters out of state and eliminating as much as 15 percent of its workforce.

Not that you'd know that from Gov. Andrew M. Cuomo's "Open for Business" ad campaign. New York's governor fiddles as New York's industry burns. Cuomo is spending $140 million of taxpayer money to entice startups to New York, when it's clear the business climate hasn't turned around: Just ask any of the 178 soon-to-be former employees of Entenmann's in Bay Shore.

Ed Cox, Albany

Editor's note: The writer is the chairman of the New York State Republican Party.