nearby Horseshoe Bay beach.

But yesterday it denied responsibility, pointing the finger of blame at organisers of a hotel convention.

The accusation against the hotel came from Assistant Director of Parks Mr.

William Cook in a letter to the hotel.

He said inquiries revealed the hotel had sponsored horse and carriage rides last Tuesday -- the day before the complaints.

Tourists were taken by carriage from the Horseshoe Bay parking field to the hotel, said Mr. Cook.

"The emergency gate separating the park and the hotel grounds was opened for this event.

"Permission was not requested to use our public parking field nor were courtesies extended to this Department that the emergency gate would be opened.

"This is unacceptable behaviour on the part of your organisation and a grievous insult to the guests of Horseshoe Bay beach.'' Mr. Cook continued: "This is the third incident of being a poor neighbour this year.

"Commencing with the use of our parking field this spring for your electric bus transportation between East Whale Bay and the hotel without notification to this department. Followed by the daily emptying of your cesspit at Whaler Inn during the day, which still continues.'' The letter was addressed to the Southampton Princess general manager Mr.

Manfred Tummel.

Yesterday Mr. Tummel said the horse and carriages had been hired by organisers of a convention, although he declined to name them.

He added: "I was surprised by the tone of the letter. I did not realise we were poor neighbours.'' Last week some holidaymakers and residents believed that Spicelands Riding Centre was responsible for the dung problem. But it has now been cleared of blame.

In a letter to The Royal Gazette , centre owner Mrs. Judy Canale said: "We have a very good and cooperative relationship with the Department of Agriculture & Fisheries and abide by the laws governing the trails on public parkland.''