"Keep it simple and human," Flo Wheatley insists of My Brothers' Keeper Qui1t Group, a project to help the homeless be warm.

Flo devised the process of making sleeping bags from scrap material and discarded clothing when she assembled the first one on her kitchen table in 1985. To date the easy, cost-free procedure has grown into an ecumenical non- profit organization with a 13-member Board of Directors to help in its management.

Flo believes the success of the idea is simplicity, and she strives to keep it that way. "Grassroots and ecumenical" are terms she uses to describe the way groups have started in most of the states -- by word of mouth and example. "We are here if you want information, otherwise RUN WITH IT and keep it touch,'' she says. -- GLENDA EMIGH, a writer, PA.

I want you to know the sleeping bags are saving lives, Flo. People were coming in with frost bite. We made 7 sleeping bags in 3 hours. We need more supplies. -- MARCHA KELLY, volunteer, NYC.

Sometimes it's easier to find food than warmth." -- OHIO, formerly homeless man.

''There is no program like this that builds bridges between the homeless and non-homeless.'' -- JIM RYAN, distributes sleeping bags through the "Midnight Run lnc.'' NY.

"Can you use a sleeping bag?'' -- a question Jim Wheatley has asked hundreds of times as he approaches and treats recipients with dignity.

"Sometimes I need a hug " says DENISE, while making her own sleeping bag at a day shelter in New York City.

"I felt so helpless when I saw the homeless suffering on TV. It's such a big problem. All I could do was pray. Now I'm helping by collecting sewing supplies for the Ugly Quilt Project at church. -- LORETTA K.

Oh, Ugly Quilts, the ladies at my synagogue make them. We have our own way of distributing them. -- LISA K.

"I thank you and GOD bless you," exclaimed a homeless man on a blustery cold night.

We aim for utility, not beauty.'' says PEGGY JAYNES, the founder and motivating force of the Masa Arizona Group.

"It's the only home I have right now,'' a homeless man in Florida explains his sleeping bag to a Pastor.