To Hold Banks Accountable - NYTimes.com Re "Is Banking Bad?," by Nicholas D. Kristof (column, Jan. 19): What the banks and other financial groups did to cause the economic collapse was not banking. At best, it was skirting rules that in themselves were flawed because they were purposely crafted to allow excesses. At worst, it was outright crime. Either way, we need better rules and better enforcement of those rules. Perhaps the most outrageous aspect of the financial crisis is that no one has been held accountable. BRIAN BROKER Phoenixville, Pa., Jan. 19, 2012