Dear Madonna: Hey, how’s it going? You ok? Cool. All your fans are talking about your upcoming CD called “Confessions on a Dancefloor.” They say it’s really gonna be great. Forgive me, but I must say that I really doubt that. After learning that that Mirwais dude is gonna be involved in it (again), it’s really kinda hard to believe that the CD will have integrity. His involvement in “Music” was tolerable. But “American Life” was the final straw. I hope you’re honest enough to admit that it has killed your career. Yes — “killed.” That’s why you’re staging a “comeback,” right? Anyhoo, I really wish for the best. But the thing is, Mrs. Ritchie, dance isn’t in vogue anymore (pardon the pun). I read somewhere that you don’t read magazines or listen to news. Maybe you should — so you’ll be in touch with what is in again. Anyways, going back to that comeback thing…. I really think it’s ill-timed. The biggest and greatest comeback of 2005 is that of your arch nemesis, Mariah Carey, who’s now light-years ahead of you in chart accomplishment. Trying to top or even trying to come close to that great comeback and then failing would really be sad, tragic and, most of all, embarrassing. Maybe in 4 to 5 years you can come back, long after the public has forgiven you for the “American Life” fiasco and that horrible stunt with your biggest wannabe at the MTV Awards. There’s one thing you can learn from the Mimi comeback though: that in the end, it’s not the publicity stunts, the press, your religious/spiritual beliefs that matter in the business. It’s the music. It’s really all about the music. Mimi bounced back (and how!) because she released a CD with great and beautiful music. I guess you know what I mean. So please, review, edit or even change your all-dance CD into something that people will like and actually consume before feeding it to the public. Otherwise it may prove to be the last nail in your coffin. Lastly, smile. They say that what’s seen outside reflects what’s inside. Perhaps a little kindness and goodness would do the trick. You haven’t been looking very good lately. Respectfully yours, Divinah. P.S. No more Mirwais please.