I REFER to an article headlined ''Police ban match day ticket sales'' (South China Morning Post, April 1). The headline and the accompanying article infer that the police did not allow the sale of tickets for the Viceroy Cup final on the day of the match and also restricted the size of the spectators. This is totally untrue. It was the decision of the Hongkong Football Association to make available 21,000 tickets which would be pre-sold. The decision not to open the upper tier of the stadium was also made by the Hongkong Football Association in view of the number of spectators expected. JIMMY LEE Acting Chief Staff Officer Public Relations for Commissioner of Police