DEFENSE Secretary Don ald Rumsfeld has canceled his visit to David Letterman next week.

Rumsfeld had been expected to be a guest on “The Late Show” Tuesday night, but his office said yesterday he will be focusing on the federal relief efforts for the Gulf Coast in the wake of hurricane Katrina. Sources said it may have appeared inappropriate for Rumsfeld to appear on the show, where comedy is usually king.

“We obviously understand this decision,” said Rob Burnett, executive producer of “The Late Show.” “He is welcome to come here any time.”