It won't be a Happy Halloween at Underwood Elementary School in Newton (Mass.). They've cancelled Halloween to kowtow to the easily offended.

The school's principal said yesterday he acceded to the complaints of a handful of parents who said that because the school's traditional Halloween celebrations offended their religious beliefs, they would not send their children to school if the revelry continued this year.

"Not everyone is going to agree with the decision, and I really understand that," said principal David Castelline, , who last year grew a beard and dressed up as Johnny Damon. ''But I felt the goal was really important to make it a respectful and open and welcoming place for all members of our community."

Castelline, who met yesterday with the Parent Teacher Organization to explain his decision, said three teachers told him they had children in their classes who were not going to come to school if the Halloween celebration was held. The celebration, which has been going on for at least 14 years, involves teachers dressing up and lining the hallways and children making Halloween-related arts and crafts.

Maybe I just don't get it, but how is cancelling the event to cater to the sensibilities of the three sets of parents who are offended respectful to those who aren't? In trying to please everybody, they end up pleasing nobody.