Roxene Rockwell Los Angeles , June 26 , 2006 To the Editor : Re '' A Gift Between Friends '' -LRB- Business Day , June 27 -RRB- : Warren E. Buffett and Bill and Melinda Gates made headlines this week with the announcement that Mr. Buffett will give the bulk of his fortune to the Bill & Melinda Gates Foundation to aid in its goal of improving the lot of poor people elsewhere in the world without regard to their color , religion or other differences .