英语商业书信范文大全

万用英文商业书信

Chapter I Establish the Business Relationship

1. Requesting introduction to obtain business

Dear Mr. Jones:

We have been exporting cordless headphone for more than 12 years and are now desirous of opening connection with the most reliable firm in your country.

We shall be obliged therefore, if you will introduce us to any capable concerns that are interested in cordless headphone business.

As for our standing and activities, we are permitted to mention First Commercial Bank, Taipei, as a credit reference.

Any information with which you may favour us will be greatly appreciated and we earnest for your reply.

Sincerely

2. Asking for introduction of a possible agent

Dear Sirs:

We wish to sell our automatic copying machine in your country, and should like to be put in touch with a company or individual who would be willing to represent us.

On our part we can offer up to Bright copy machines with an international reputation, which have already been sold in many countries in Europe.

The representative we are looking for should be experienced in this field, already doing the business with buyer of office equipment, and having contacts with suitable outlet. Please kindly introduce us to some of the most reliable exporters.

We look forward to hearing from you in the very near future.

Sincerely

3. Offering the services of selling agent

Dear Sirs:

We understand that currently you do not have an agent in Taiwan and we would like to offer our services to you.

For the past 5 years, we have been selling various of durable goods to wholesalers and large retailers in all part of Taiwan, and have built up a considerable number of well established connections showing excellent business results.

We are now having enough capability to expend our sales, and if you would agree to grant us as a sole agency, we will devote full attention to establish your products in Taiwan market.

We have enclosed company profile to give you an idea of a list of services we can provide.

If you are interested in our proposal, we will be please to provide our bank and trade 第 1 页 共 54 页

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references.

Sincerely yours,

4. Establish business relations with a company recommended by Chamber of Commerce

Dear Sirs:

We have contacted with your Chamber of Commerce, who recommended you as a possible agent for our products in your country.

We manufacture the Best brand calculators and wish to extend sales over the whole American. Our pocket calculators have been highly successful wherever they have been introduced, and we are confident that you will be able to build up a good market in a short time.

Our catalog with the full range of our product is enclosed and you will notice that we offer a commission of 20% on all orders.

Please advise us if you are interested in representing us as well as the volume of business you can do which would warrant our granting you as the sole agency in your country.

Sincerely yours,

5. Proposing to have business connection

Dear Sirs:

Last week we had a opportunity to see a display of your products at the Taipei International Trade Fair, and we are most impressed with their quality and low prices.

We would very much like to offer you our services as a trading firm. We would also like to mention that we have excellent connections in the trade and are full experienced with the import business for this type of product.

In addition, we operate our own advertising agency, and we can utilize the latest marketing procedures quite efficiently.

You can be sure of increasing your turnover considerably if we have the opportunity to promote sales of your products throughout Taiwan in the future.

We look forward to your early reply.

Sincerely yours,

6. Asking for a reference

Dear Sirs:

Thank you for your order of my 20 for electric typewriter Model No. NET-300.

As this your first order with us and you have asked to be allow 30 days to remit payment, we would appreciated it if you could provide us with one or two credit references.

Once we have contacted the credit reference you have supplied, we will immediately process your order and send you a confirmation letter that it has been shipped.

We look forward to welcoming you as a member of satisfied companies who have been 第 2 页 共 54 页

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using our products.

Sincerely yours,

7. Selling products

Dear Sirs:

As your name and address were listed in business weekly, we are writing to you with a desire to open account with you.

We are one of Canada largest exporters of business machines. We handle a wide range of business machines product. This products include: copy machines, fax machines, answer machines, and telephone, etc.

We have enclose our catalog listing the completed product lines handled by our company and list of whole sale price

If you have any question or would like to discuss purchasing arrangements, please feel free to contact me.

I will be more than happy to answer any questions which you may have.

Sincerely yours,

8. Establish an exclusive agency agreement

Dear Sirs:

We have heard from our office in Taipei that you manufacture a wide range of printer and copy machines, and that you are thinking of expending into the Taipei market.

We understand that you do not have any agent in Taipei at present, and for this reason we would like to offer our service to you.

We would like to suggest a business tie-up between us with your company handling the manufacturing and our company taking care of the market and distribution.

We have enclosed our company profile to give you an idea of a list of services we can provide.

We will contact you by phone early next week to hear your opinion on a possible tie-up between our companies.

Sincerely yours,

9. Receiving the establishment relations

Dear Sir:

Thank you for your letter of June 4 offering to act as our agent of the European region. We are very interested in your proposition.

In fact, we have planned to expend into European region for quite some time and we certainly hope that this will give us the opportunity to do so.

We would like to discuss the detail of establishing exclusive agency ties with your 第 3 页 共 54 页

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company and look forward to receiving a call from your Mr. Carter. Some of our detail we would like to discuss may include the shipping arrangements, commission base, and the import duties.

I look forward to hearing from you soon.

Sincerely yours,

10. Offering simple

Dear Sir or Madam:

We are pleased to announce a new product we just introduced on the market.

Our new MIDMIGHT SUN solar battery has a capacity of 75 HR, which is nearly twice the capacity of most existing batteries.

We are sending our most update simple, price-list, and sales promotion literature for you to evaluate. We suggest that you’d take the advantage of enclosed order form to ensure that you will completely satisfied.

Sincerely yours,

11. Informing of the alteration of price

Dear Sir or Madam:

From August 23, the prices of our products will be raised by 20%. We regret this, but this increase has become un-avoidable in view of rising costs of labor and raw materials

Our new price list is enclosed and all order post after September 23 must be invoiced at the new rates.

We regret very mach that it has been necessary to make this increase.

Sincerely yours,

12. Inquiring the reason of no order

Dear Sir or Madam:

We have had the pleasure of receiving several orders from you over the past five years. However, as I was checking our list of special customers, we noticed that we haven’t contacted each other nor received any order from you in near 6 months.

We then began to wonder whether we had done some thing which disappointed you. Or we did not have the exact product you wanted the last time we contacted each other? Or is it simply you do not need to order anything at this moment?

Whatever the reason is, I would really like to know how you are doing and whether we can be of service to you.

We would welcome your straightforward comments, thank you so much.

Sincerely yours,

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13. Replying to client with first inquiry

Dear Sir or Madam:

Thank you for your letter asking for our catalog of new bicycles.

We have pleasure in enclosing of our illustrated catalog. In addition to our price list, we have also included some promotional materials which explain the product attributes as well as how to use them.

Our bicycles are very fashionable and tremendously popular with your people in American and European

If you place bulk order, you may receive up to 40% off the retail price, depending on the product.

We appreciate you are interest in our product and hope to hear from you in the near future.

Sincerely yours,

14. Referring to a back reference

Dear Sir or Madam:

New Century Trade Co. Ltd., 2757 26th Street Singapore has placed an order with us for $100,000 worth of merchandise and list you as a credit reference.

We would appreciate you sending us information regarding New Century Trading Co. Ltd.’s credit rating. We are particularly interested in knowing how long Mr. Thomas Wilson the CEO of the company, has had an account with you and whether or not any of his debts are past due.

We will, of course, keep any information we receive strictly confidential.

Sincerely yours,

15. Replying to the requiring of reference

Dear Sir or Madam:

In response to your request for information about S.S. Taipei Company, we have enclosed the following summary of their activities with us.

They own an office with the staff of 120 employees. Their annual purchase to US$50,000 and directors are quite responsible and reliable. This company has no large outstanding financial liabilities which we are aware of.

We have done business with them for over 3 years and have found them definitely reliable.

Please understand that this is information only represents our opinion and we take no responsibility for it.

Sincerely yours,

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16. Declining to grant credit terms for the purchase

Dear Sir or Madam:

We apologize for the delay in replying to your order for 80 Model EJ-828 high-speed microprocessors.

As your company is under a rather debt load at the moment, we feel that adding our purchase on top of it might cause cash flow difficulties.

We would, of course, be happy to provide you with the high-speed microprocessor on a Cod basis.

When your financial situation has eased a little, we would welcome the opportunity to consider granting you credit terms.

We would very much like to accommodate your needs and hope that our suggestion is of some help, we look forward to hearing from you.

Sincerely yours,

17. Requesting for an introduction

Dear Sir or Madam:

I would like to ask a personal favor of you, if I may. I will be visiting Los Angeles, United States on June 4, and I remembered that you are acquainted with the mayor of that city. Would you be kind enough to write me a letter of introduction?

I would be most grateful for your help. I look forward to hearing from you soom

Sincerely yours,

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Chapter II Inquiry/Reply to Inquiry

1. Asking for quotation – from existing customer

Dear Sir or Madam:

We would appreciate it if you would send us an estimated based on the information given below.

Item: JC – 1 juice mixer

Quantity: 8,000

Payment: Draft at sight under irrevocable L/C

Insurance: Effected by seller

Shipment: December

Freight: Sea

Destination: Kaohsung

As we need these above items in time for the holiday rush, please send us the estimate by fax or courier so that we have it no later than October 31.

Sincerely yours,

2. Asking for quotation – from the request of customer

Dear Sir or Madam:

We received an inquiry from our trade connections in Britain concerning the supply of digital camera in large quantities. Therefore, please let us have full details of your digital camera so that we can pass on the information.

We would be grateful if you would send us information about prices, possible quantity discount, terms of payment, and delivery schedules.

We would like to mention that the connection has made a large number of regular orders with various goods made in our country over the past 1 year. We expect our client to make purchase in large quantities on regular basis, so we would like to pass on this information to them as soon as possible

Your prompt reply would be appreciated.

Sincerely yours,

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3. Requesting for catalog and price-list

Dear Sir or Madam:

We have seen your advertisement in the Consumer Data Magazine and would like to obtain full line of your product.

We would appreciate if you would send us catalog of the newly launched model of electric home appliances along with their quotation at your earliest convenience We look forward to a prompt reply

Sincerely yours,

4. Asking for quotation to the agent

Dear Sir or Madam:

We have learned that you are the sole agent for GAP of Asia. We would be grateful if you could send us price-list and catalogs

Is it possible for you to grant special term for an annual trade of US$25,000?

A visit from your representative will be greatly appreciated.

We look forward to hearing from you soon

Sincerely yours,

5. Requesting early orders

Dear Sir or Madam:

The advertising campaign is ready to begin on June 1 and will be very extensive.

Experience shows that many inquiries and orders will follow the campaign, and sales will certainly increase.

We would advise you to place an order immediately.

Sincerely yours,

6. Informing of the dispatch of catalog and simple

Dear Sir or Madam:

Thank you for your letter of May 10 and your interest in our watch band. As request, we have sent you a copy of our product catalog and price-list today.

A full range of the leather watch band has been mailed to you by simple post today, and you will see that in view of the fine quality attractive designs, our products are really of good value for their price

We are willing to allow 10% reduction in price on all order over 1500 pieces. After receiving the credit reference, we would please to offer the following term: payment against bill of exchange at sight under D/P.

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It is pleasure for us to serve you. I look forward to hearing from you soon.

Sincerely yours,

7. Urging prompt order

Dear Sir or Madam:

Thank you for your letter of July in which you inquire about our filtering system.

All particulars are shown on the enclosed price list C.I.F. Taipei as request and our complete catalogs are sent by separate post.

We can ensure you that these filtering system are very popular in Singapore markets, of which we have had much experience.

If you wish to ensure to delivery before New Year, it will be necessary for you to place order before the end of this month as the demands is very heavy.

We look forward to the opportunity of being of service to you.

Sincerely yours,

8. Emphasizing the low-price selling

Dear Sir or Madam:

Thank you for your enquiry of October 20 for our new Design Camera DC-500.

We have probably received detail of the excellent offer for cameras which are recently introduced to the world–wide market. You will note from the attached price-list that reductions up to 30% have been achieved.

We are confident that you would be willing to take advantage of our low price to replenish your stocks in time for the New Year sale, and we look forward to receiving orders from you soon.

Sincerely yours,

9. Declining the request for discount

Dear Sir or Madam:

Thank you for your letter of July in which you inquire about our electric home appliance. I have enclosed our catalog listing various type of electric home appliance available and their subscription fee.

We note that you have requested for an additional 5% discount. We are quite earnest, of course, to meet your expectations and supply you with the merchandise which will enable you to complete in your market, but regret in our inability to make any further discount at present.

In any case, I hope to hear from you soon.

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Sincerely yours,

10. Confirming the inquiry

Dear Sir or Madam:

We thank you for your inquiry of November 20, and confirm our able sent today, in which we confirmed you that we could delivery part of require merchandise from stock, in accordance with the enclosed detail offer.

Fro the balance, we should require at least 4 weeks from the date receiving your confirmation that this delivery is acceptable.

Price: 1000 units US$5,000 C.I. F. Taipei

Shipment: During November (3,500 units)

Packing: Export wooden case

Payment: Draft at sight under irrevocable L/C

We hope your customers will find our terms and delivery dates satisfactory.

Sincerely yours,

11. Ensuring delivery requested

Dear Sir or Madam:

In reply to your enquiry of September 3, we enclosed our detailed quotation, in addition, a complete set of samples was sent to you by express airmail yesterday.

We are happy to inform you that we can guarantee delivery of any of these within 5 days upon receiving your order.

After receiving the credit reference, we should be pleased to offer the following term: payment against bill of exchange at sight under D/P.

We are glade to make a 15% discount for an order of 800 cases or more.

You can reply us to give your order immediate attention.

Sincerely yours,

12. Informing of the possibility of dispatch on F.O.B

Dear Sir or Madam:

Thank you for your inquiry of October 21.

For an order of 500 cases or upward, we could quote you US$258 per case C.I.F.San Diego. Delivery can be made free on board if you order can be dispatched within 7 days. Many thanks for your above inquiry.

We look forward to receiving your order in the near future.

Sincerely yours,

13. Recommending the sent-out sample

万用英文商业书信

Dear Sir or Madam:

We were pleased to receive you inquiry of July 3, and believe that you have received our catalogs and samples sent to you by July 7.

These products have been contributing an outstanding sale and are superior to any similar product on the market due to their unique and popular designs. We are confident that it would benefit your sales if you stock them regularly.

We are prepared to offer a special discount 15% on all orders exceeding $1,500. we advise you not to overlook this opportunity.

We look forward very much to doing business with you.

Sincerely yours,

14. Offering new product instead of old one

Dear Sir or Madam:

We thank you very much for your letter of March 2 enclosing your order for 400 pieces of fine dining product. Like other manufacture, we have so little demand for this model that we had to cease the production.

We believe, however, you will like our new substitutional product, a sample of which we are sending you with this letter. This has all the good quality of the old product but its appearance is much smarter.

We have sent the samples by special express delivery and await your immediate acceptance of the recommended goods.

I look forward to hearing from you soon

Sincerely yours,

15. Replying to a customer interested in product

Dear Sir or Madam:

Your inquiry about our desk lump model PH-628 has been referred to us, and we remember well the talk with you when you visited our stand.

So far, we have received more than 300 inquiries after the exhibition in Hamburg last week. We are convinced that at this price our desk lumps are best value in the market. We are glad to say that we can supply any quantity and any kind of desk lumps from stock base on your specifications.

You may be sure of immediate attention to your order, which we look forward to receiving.

Sincerely yours,

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16. Recommending substitute due to suspension of product

Dear Sir or Madam:

Thank you for your letter of yesterday expressing interest in our PD-86 electric typewriter. We appreciate you interest but we can no longer supply the same model as the production has been discontinued.

However, we are sure that our new product PD-88 is an excellent replacement. We have sent you the sample, price list and catalogs separately.

We are sure that you will find a ready sale for its excellent quality, and it will certainly give you complete satisfaction.

Sincerely yours,

17. Declining the request

Dear Sir or Madam:

Thank you for your letter of August 10 in which you required about the possibility of providing you with our client list. Unfortunately, we are afraid that we are unable to comply with your request.

It is our policy not to release the names of our clients as it violates their trust us. The rights of our clients to their privacy are something we wish to respect.

This is policy we maintain for all requests regarding such information and not specifically aimed at your request.

Sincerely yours,

万用英文商业书信

Chapter III Offer/Counter Offer

1. Offer

Dear Sir or Madam:

Thank you for your inquiry of June 10 and we are pleased to offer you as following subject to our final confirmation:

Commodity: CO-35 desk lump

Manufacture: Progress industries

Quantity: Sixty units

Unite Price: $2,000.00

Total Price: 120,000.00 FOB Kaohsung

Shipment: In one shipment to be dispatched no later than 10 days after receiving order. Term: Draft at 60 d/s under Irrevocable Letter of Credit

We believe you will not find other terms as attractive as we offer. We hope you will find them satisfactory.

Your early order is look forward to.

Sincerely yours,

2. Request for discount

Dear Sir or Madam:

Thank you for your letter of may 11 which contained your offer and catalog of your Sport Goods products.

To be honest we were somewhat surprised with the price you quoted. We were under the impression that you would offer a sizable discount on large order. As we are planning to place orders with you on a regular basis, would you consider granting us 35% discount on our order?

The shipping term and the delivery schedule that you offered in your letter of May 11 are 第 13 页 共 54 页

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fine as they are.

Your consideration and early reply would be greatly appreciated.

Sincerely yours,

3. Offering special selling

Dear Sir or Madam:

We see from our sales figures that you placed a considerable number of orders with us last year for our Lion Mark Japanese furniture.

For our annual celebration, we would like to offer these goods at very special price of 30US$. We believe you will be willing to take advantage of our low price re replenish your stock.

Order will be executed only on strict rotation, therefore we suggest you to fill in and return us the enclosed order from right away.

Sincerely yours,

4. Offering discount for large order

Dear Sir or Madam:

By now you should have received our new price list giving details of the reduction in prices for all of our products, which come into effect on March 1.

You will note from the attached price-list that reductions up to 30% have been achieved. The new prices are for minimum orders of US$50.000 and effective as from March 1. Immediate dispatch is guaranteed, since we hold ample stock.

We appreciate you past favour, and look forward to serving you again soon at the new price.

Sincerely yours,

5. Declining selling offer

Dear Sir or Madam:

Thank you very much for your letter of September 5 containing your offer for 50 tons of Argentine beef.

We have reluctantly concluded that we will not be able to accept your offer. As the food season this year is near over, we will not be able to act on your offer for Argentine beef. We appreciate the offers you made in answering our inquiry and hope to have the pleasure to do business with you at some other time in the future.

Sincerely yours,

6. Declining selling offer

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Dear Sir or Madam:

Subject: June 25 counter-offer Proposal

We have given a considerable thought to your proposal but regret to say that we cannot agree to you counter-offer.

Although we would very much like to meet as many of your term as possible, we cannot air freight your order for the same price as by transportation. Our profit margin is too small for us to make any further concession.

We regret that your price do not allow us to accept the order.

Sincerely yours,

7. Requesting for the charging of terms of payment

Dear Sir or Madam:

Many thanks for your offer of October 3 in response to our inquiry for your product XR-800.

The conditions that you offered are generally acceptable to us. The only condition we would like you to reconsider is the terms of payment.

Although you had offered 24% discount on our order, the unit price for the XR-800 electric shavers would still be $200.00. if you could agree to let us pay for the odder over a period of 1 year, we would then be ready to place a firm order.

In view of the volume of our order, we hope you will agree to our request.

Your consideration and early reply concerning this matter would be greatly appreciated.

Sincerely yours,

8. Requesting for the change of shipment

Dear Sir or Madam:

Subject: Shipment of 50 cases of movies camera.

Overall your offer is acceptable for us. However, we have completed our test marketing of your product and would now like to proceed on full-scale campaign. Therefore, we would like to request a revision on the delivery date.

If this modification is possible without any change in the other conditions in your offer, we would like to place an order with you.

We look forward to hearing from you soon.

Sincerely yours,

9. Requesting for discount order.

Dear Sir or Madam:

We have had the opportunity to examine the samples and patters you sent us on the May 28.

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As we are planning to place a large order and hope to place future order on a regular basis. We had expected that the price would be much lower. In view of this situation, we would like to request a 25% discount for this order of 500 cases of Solex Solar battery. If you agree to this, we are prepared to make our order up to US$50,000.

As we have to decide quickly, you immediate attention for this matter is greatly appreciated.

Sincerely yours,

10. Asking the situation of business

Dear Sir or Madam:

In reply to you inquiry, we sent you on May 26 the fully illustrate catalog of our wrist watches.

We have not heard from you since, We would like to ask whether or not you have had a opportunity to consider our products. Perhaps there some areas which were not clear in our previous letter. If this is the case, please let us know as early as possible.

We look forward to hearing from you

Sincerely yours,

11. Declining discount and recommending substitute

Dear Sir or Madam:

Thank you for your letter of May 4 containing your counter-offer.

Unfortunately, we are unable to supply you with the 20,000 electric wrist watches at the price you requested. However, we have an wrist watch which sells at a price closer to what you wish to pay.

As an excellent substitute for this article, we would suggest you our Young range wrist watch. These goods sell at a price slightly below Single range.

We are prepared to offer you a special discount on the above mentioned item to help you introduce them on to the market.

We would appreciate if you would inform us you decision as soon as possible.

Sincerely yours,

12. Accepting the request for discount under condition.

Dear Sir or Madam:

I was sorry to see that the term indicated in our letter of June 6 did not meet with your approval.

The 20% discount you have requested is available for order of 300 kilograms or large. If you increase your order to this volume, we will be happy to allow 20% discount. We can 第 16 页 共 54 页

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meet the delivery schedule with no problem which you indicated in your letter to us, even with large order.

While appreciating your order, we feel we must point out that our listed prices have already been lowered to the minimum possible, and our merchandise are not obtainable elsewhere at out rates.

We look forward to a prompt reply

Sincerely yours,

13. Accepting the charge of term of payment

Dear Sir or Madam:

In your request on September 23, we have reconsidered our payment term for the SZ-100 electric portable heaters which you would like to order. We have decided to grand you a one-year payment schedule to pay for 1,000 SZ-100 electric portable heaters that you plan to order.

All the other condition of the offer remain the same as in our original offer of July 1 The terms of this offer are valid for 50 days.

We hope that this concession will result in a considerable increase of your orders.

Sincerely yours,

14. Accepting the change of shipment

Dear Sir or Madam:

Revision of Shipment Term for 250 Boxes of Scotch Whisky

Thank you for your letter of October 15.

In response to you request, we would like to revise the shipping term as follows:

Shipment: have the 20 doz. Per case of Scotch Whisky repackaged in 25 doz. Per case.

All other conditions of the offer which we made in our letter of October 9 remain the same.

We look forward to hearing from you in the near future.

Sincerely yours,

15. Declining the offer

Dear Sir or Madam:

Thank you very much for your letter of September 5 containing your offer for 300 dozen of soft drink. We have reluctantly concluded that we will not be able to accept your offer. After studying the detail of your offer with our marketing department, we found that the delivery schedule would not allow us to have sufficient time to distribute the products before the holiday shopping season.

We appreciate the efforts you made in answering our inquiry and hope to have the 第 17 页 共 54 页

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pleasure to do business with you at some other time in the future.

Sincerely yours,

16. Declining the counter offer

Dear Sir or Madam:

Subject: June 25 Counter-offer Proposal

Many thanks for your letter of June 25.

We have given a considerable thought to your proposal, but regret to day that we cannot agree to your counter-offer, the price which you ask for is considerable lower than that of any suppliers we are aware of.

We feel that you will not be able to obtain a better delivery schedule or a lower price than what we originally offered in our proposal.

We hope you will reconsider our original offer.

Sincerely yours,

17. Requesting for the transaction with C.I.F

Dear Sir or Madam:

We enclose herewith our order for leather watch bands, which please dispatch as quickly ad possible.

As we are planning to order regularly from you, we have decided to have insurance included with freight costs, and would ask you to arrange insurance on Against all Risk in New York and send us detail.

Your invoice should therefore be made out C.I.F. New York. The rate of insurance would be 20% to the invoice amount, and would cover all risks except war, warehouse, on scheduled sailing.

Sincerely yours,

18. Accepting counter offer under condition

Dear Sir or Madam:

I was sorry to see that the terms indicated in our letter of June 6 did not meet with your approval. While I do agree that the price we quoted for the JS-190 Portable TV are slightly higher than those of similar products made by other manufactures.

We believe you will find that the quality of our product is far superior than our competition, and we are the only manufacture that has a money-back gurantee.

However, if you order a minimum of 3,000 units, we will grant you a 20% discount. While appreciating your order, we feel we must point out that our listed prices have already been lowered to the minimum possible, and our merchandise are unobtainable elsewhere at our rates.

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We await your conformation before processing the order.

Sincerely yours,

19. Counter offer

Dear Sir or Madam:

Thank you for your offer of October 3 for 500 cases of Solex solar battery.

To be honest, we are somewhat surprise with the price you quoted. We were under the impression that you would offer a sizable discount on large orders.

As we are planning to place a large order and hope to place future order on a regular basis. We had expected that the price would be much lower. In view of this situation, we would like to request a 25% discount for this order off 500 cases of Solex solar battery

If this price is agreeable with you, we are confident that we will be able to place order with you on a regular basis. We look forward to the pleasure of doing business with you.

Sincerely yours,

Chapter IV Making an Order

1. Trial Order

Dear Sir or Madam:

Thank you for your letter of March 30 and the brochures describing your product line. After studying brochures, we have selected twenty items for which we have enclosed our order.

Payment of the enclosed order will be made on a draft at sight under our L/C opened upon receiving your conformation that the goods are currently available, and can be delivered by the April 30.

We would like to mention that this is trail order and while we would eventually like to order merchandise on a regular basis. This will depend on our satisfaction with the goods as well as any other considerations you can give us concerning the price for the future orders.

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We would appreciate your prompt attention to this order.

Sincerely yours,

2. Making an order

Dear Sir or Madam:

We have the pleasure of placing the following order with you.

Item: SCD-2100A mixer

Quantity: 100 units

Unit price $50

Total order: 50,000

Term: Draft at sight under irrevocable L/C

Delivery: By the end of November

Shipment: By sea in one shipment

Final shiping instruction will follow

We hope you will kindly accept this order

We would grateful for your greatest care in selecting good quality. We would reject the goods if there are any marks or blemishes on the surface.

Our customs require these goods for Christmas Sales. So. Please send the goods by the end of November.

Upon receipt of your reply we will open an L/C by cable.

Please execute this order as soon as possible.

Sincerely yours,

3. Order Cancellation

Dear Sir or Madam:

We offer to our letter of May 10 when we stressed the importance of dispatching our order No. BAS-399 so that it may reach here by May 20.

Since we have not received any information informing that the goods have been shipped, we have no alternative but to cancel this order.

We regret this action, but hopefully you will understand that we have no other options, since our customers requested delivery by the date,

Sincerely yours,

4. Making the order under the condition

Dear Sir or Madam:

Thank you for your letter of August 3 and the sample along with it. We tried the computer system samples and the softwares and were quite pleased with how will they worked. We enclosed our official order for 200 units which we understand you can 第 20 页 共 54 页

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supply from stock.

We are planning a nationwide sales campaign of multimedia and computer products for the end of October, and we would like to introduce your products during this period. We would be grateful if you could arrange for this order being delivered no later than September 22. Therefore. We would like to reserve the right to cancel the order if you can not deliver the goods by the above date.

We would appreciate it if you would confirm this order by fax or letter as soon as possible.

Sincerely yours,

5. Making a change in order

Dear Sir or Madam:

Subject: Amendment to Order No. GT-1005

Thank you for your letter of June 18 confirming our order No. GT-1005. we would like to make a change in order No. GT-1005.

The original order was for 50 cases of “Epoque 5.25” MD/2HD floppy disks. However, we would like to amend this to 150 cases. All other terms remain the same with the exception of total merchandise cost and shipping cost.

We have enclosed an amended order from No. GT-1005 which indicates the changes made to replace the original order from. If this agreeable to you, we would appreciate receiving confirmation of the order.

Sincerely yours,

6. Making an order on account of agreeable offer

Dear Sir or Madam:

Subject: Your offer of September 23

Please accept this letter as our official order for the merchandise in your offer of September 23. All of the terms mentioned in your letter are agreeable to us. We would like to place an order with you for 50 units of the JS-190 Sport Goods.

The particulars are indicated on the enclosed Order Form No. KSW-290. the order number 3913 should be stated on all invoices and correspondence.

We would appreciate a letter of confirmation as soon as you have processed this order.

Sincerely yours,

7. Confirming order

Dear Sir or Madam:

Please accept our sincere thanks for your letter enclosing confirmation of your fax order. All this items are in stock, and we can guarantee shipment to Indonesia well before 第 21 页 共 54 页

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February 22.

It is our pleasure to have this opportunity of doing business with you, and we are contain that you will be satisfied with the quality provided.

We will inform you when your order is ready for dispatch.

Sincerely yours,

8. Declining order for the limit of production facility

Dear Sir or Madam:

We thank you very much for your order of October 20.

In order to meet the requirement in your specifications, we have to install a large scale of special equipments at our plant, and this would not be able to deliver before December without interrupting our normal production.

After careful consideration on your request, however, we conclude that it would be better for us to decline your order, and hopefully you will understand our situation. Please contact us if you wish to pursue the matter with us in a difference way.

Sincerely yours,

9. Declining order for non-delivery

Dear Sir or Madam:

We thank you very much for your order No. TBC-20192AF of March 21.

We regret having to refuse this, because the requested delivery date dose not provides us with sufficient time to ship your order. The minimum period necessary for us to prepare for shipment is two to three weeks.

We are anxious to sever you that but are sure you will understand the need for a little more time to meet your requirement.

We hope there will be other opportunity for us to be service to you in the future.

Sincerely yours,

10. Asking for confirming order due to unsuitable terms

Dear Sir or Madam:

Your order June 23 is received today, and we thank you for your co-operation and assistance rendered to us.

However, before sending our official conformation, we have to inform you that we cannot accept your request of 30% discount. As we stated on our letter on June 10, we cannot possibly make any discount exceeding 20%.

We promise you that we will give your order our utmost attention. We order ask you, therefore, to confirm this as early as possible.

I hope we can be of servers to you and look forward to receiving a reply in the near 第 22 页 共 54 页

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future.

Sincerely yours,

11. Recommending time for purchase

Dear Sir or Madam:

The advertising campaign is ready to begin on May 3 and will be very extensive.

Experience shows that many inquiries and orders will follow the campaign, and scales will certainly increase. This is just the time to get your stock abundant before the first ad campaign.

We strongly advise you to lay in at least a small stock beforehand. We believe that you will take advantage of this seasonal demand and favour us with an order.

We would advise you to place an order immediately.

We look forward to a prompt reply.

Sincerely yours,

12. Recommendation of substitute

Dear Sir or Madam:

Thank you for your order of June 4. Unfortunately, your order goods Model No. RT-360 is now out of stock and will not be able to before the end of June.

However we can offer a similar product Model No. GE-4 with slightly superior quality, which is in stock and is perhaps more suitable for your purpose.

Please let us know whether you can accept this offer and receive the shipment of the goods which we have reserved for you.

I hope we can be of service to you and look forward to receiving a reply in the near future.

Sincerely yours,

13. Confirming the requirement of order quality

Dear Sir or Madam:

Thank you very much for your order of March 9 for 200 units of juice mixers.

We have already begun duplicating your order. So far, we have duplicated half of pieces. It will take us another 2 weeks to produce the remainder. We can assure you that the quality is equal to the sample we sent you.

You may rest assured that your juice mixer will be ready for shipment by April 8.

Sincerely yours,

14. Asking for confirming order due to price rising

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Dear Sir or Madam:

We thank you for your order ST-6800 asking for the shipment during March.

However, we regret our inability to book the order at the prices we quoted two months ago. As you may know, wages and materials have risen considerably in these days in addition to the increase of the taxes, and we are reluctantly compelled to adjust our price in order to cover the increase of cost.

The lowest prices we can quote now are as follows:

Model FX-US$300

Please inform us by return whether you may place your order at the adjusted prices. We look forward to receiving your reply.

Sincerely yours,

15. Recommending order on account of price rising

Dear Sir or Madam:

Allow us too begin by thinking you for all you have done to secure a foothold for our products in your market. Meanwhile, your ability is highly regarded here.

However, we have our own problem. Due to increasing in the cost of raw materials and the additional labor costs involved in the manufacture of our liquid crystal display, which together we have made it necessary for a price alteration. We think that even in this increase, the price of our product still slightly lower than that of our competitors in this market.

Our new price list is enclosed, and all orders posted after September 23 must be invoiced at the new rates. We regret very much that it has been necessary to make this increase. We hope to be of best service to you.

Sincerely yours,

Chapter V Payment

1. Statement

Dear Sir or Madam:

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DATE: March 11,2001

INVOICE: No. CC-102

ORDER NO. FAD-45086AF

Sold to: Hoya Trading Co. Ltd.

Address: Far East Building 7F, 33 Hsin-yi Rd, Taipei

Quantity: 300

Product Number: RT-360

Product Description: Desk Lamp

Price: $3,000

TOTAL AMOUNT: $80,000,000

Thank you for your order. We appreciate it if you could pay the amount shown above within 40 days of receiving this invoice.

Check may be made out to: Taylor and Brother Co. Ltd.

Bank transfer may be made to our account at: First Trust Bank Taipei Branch

Regular Account, Account holder: Taylor and Brothers Co. Ltd.

Account Number: 0478-112-5024

Sincerely yours,

2. Informing of payment

Dear Sir or Madam:

Thank you for shipping our order No. TBC-20192AF so promptly, and the shipment arrived safely on March 28.

The entire shipment arrived in good condition, and we have already begun distributing them to our stores.

We have asking our bank, Otek Bank, to issue a check for $80,000 as indicated on your invoice No. K-332.

We appreciate the efficiency with which you handled our order. We hope to business with you again in the near future.

Sincerely yours,

3. Replying to invoice

Dear Sir or Madam:

Thank you for your reminder of August 3 concerning Invoice No. RT-115.

We have discovered that payment had not yet been made due to an error on our side. I have enclosed a check for $20,000 to cover Invoice No. RT-115.

We very satisfied with the goods you sent us in the last order and hope to place another order with you soon.

Please accept our apology for any inconvenience this matter has caused you.

Sincerely yours,

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4. Asking for remittance (first)

Dear Sir or Madam:

I would like to call your attention to Invoice No. RE-330 dated September 28.

Our accounting department has mentioned that settlement of this invoice is now four weeks overdue. We are very concerned since you have already been prompt in making your payments.

It would be greatly appreciated if you would settle this account by the end of this month. Let we take this opportunity to thank you for placing your order with our company, and we look forward to hearing from you soon.

Sincerely yours,

5. Asking for remittance (second)

Dear Sir or Madam:

Thank you for your letter of August 3 in which you promised to remit payment for invoice No. 39.

However, so far today, we have not yet received your payment. Could you have, perhaps, made an error when making out your check or deposit slip.

We would appreciate it if you could look into why payment has not yet reached us. We will fax you acknowledgment of payment as soon as we receive confirmation from our accounting department.

We look forward to hearing from you soon.

Sincerely yours,

6. Asking for remittance (third)

Dear Sir or Madam:

I would appreciate an explanation as to why, after three letters and ten telephone calls, you have not settled your account with us for invoice No. GT-1005.

We hope you understand that the last thing we would like to do is to jeopardize your credit standing. We are sure you would want to avoid the unnecessary damage to your reputation if we are force to take further steps to settle this account.

Only you can prevent your reputation and credit standing from being ruined.

Please do not delay any longer in contacting us regarding this matter.

Sincerely yours,

7. Asking for the remittance (final)

Dear Sir or Madam:

This letter is to inform you that our legal department intends to file suit against you to 第 26 页 共 54 页

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collect payment of Invoice No. BAS-399.

Since you have failed to offer a satisfactory answer to our request for payment, we have no choice but to take this step.

However, before our legal department takes this final action, let me make a personal advise to you to try and settle this account.

I sincerely hope that we can avoid the inconvenience and unpleasantness taking legal action.

If I do not hear from you by the end of the month, I am afraid the following letter you received will be from our legal department.

Sincerely yours,

8. Informing of the received payment of invoice

Dear Sir or Madam:

Thank you for your check No. BA-301725 in payment for Invoice No. 3094. We have enclosed a receipt for the $6,8000,00.

Thank you for your very prompt settlement of invoice No. 3094. We are glad that the products you ordered from us are doing well.

We hope we have the pleasure of receiving additional orders from you again in the very near future.

Sincerely yours,

9. Asking for remittance

Dear Sir or Madam:

We have rendered our April statement twice and regret that amount of US$50,000 is still outstanding. Please oblige us by instructing your bankers to cable remittance within 5 days.

We would be grateful for an early settlement.

Sincerely yours,

10. Asking for L/C

Dear Sir or Madam:

Thank you for your letter of February 15 containing your acceptance of your offer for 400 Model PT-250 typewriters.

We ask that you promptly open an irrevocable L/C in our favour, valid until March 2.

Upon receiving confirmation of your L/C, we will promptly complete shipment arrangements of your order. We will of course, notify you when we have completed the shipment.

We are looking forward to your early and favorable reply.

万用英文商业书信

Sincerely yours,

11. Amendment of L/C

Dear Sir or Madam:

Subject: your letter of credit for Order No. SR-780

We received your letter of credit No. SR780 and have now nearly completed preparing your order G-303 fro shipment.

We have, however, found a discrepancy between the quantities of electronic lighter indicated on your order no. G-303 and indicated on your letter of Credit No. SR-780. order No. G-303 lists 20 doz. where as the letter of credit lists 15 dozen.

We would appreciate your prompt attention to this matter. We will ship your order immediately upon receiving your amended letter of credit.

Sincerely yours,

12. Asking for extension of payment

Dear Sir or Madam:

We received your invoice no G-303 of March 1 asking for payment of $10,000for twenty Mixers.

Unfortunately we had large fire at our warehouse on tire inventory. Because of the losses we incurred from this accident and the immediate expense which cleanup has required, it would be very difficult for us to meet the payment deadline stated on your invoice.

We would greatly appreciate it if you would allow us an extension of four months to pay this invoice. At that time, we will receive compensation from our insurance company and should then be able to meet our obligations.

We hope you would understand our current situation and ask you for your patience in this matter.

Sincerely yours,

13. Granting the extension of payment

Dear Sir or Madam:

Subject: Invoice No. RE-1993

Thank you for waiting us on your inability to pay your debt. We are terribly sorry to hear of your misfortune of the warehouse fire. Of course we will grant you a 3-month extension for payment of Invoice No. RE-1993.

I have sent a copy of both this letter as well as your letter of October 3 to our accounting department so they will not send you a delinquent payment notice. You may rely on us to provide you with as much cooperation as we can.

We hope your company will speedily return to normal operations.

Sincerely yours,

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14. Declining the request for extension of payment

Dear Sir or Madam:

Subject: Invoice No. UA-988

Thank you for your letter of December 23.

I am sorry to hear of the difficulties you are having with your distributors. We do sympathize with your current situation and understand how difficult it can be to try and collect payment.

However, as we also have to meet our obligations to our manufactures, I regret to say that we are not able to grant a 6-month extension on Invoice No. UA-988.

We believe that you will fully understand the reason of our decision.

Sincerely yours,

15. Explaining the deducted payment

Dear Sir or Madam:

We have received your letter of August 15.

The statement lists a purchase of US$7,500.00 for 16 Model M-22 machine tools, which I am sure that we didn’t make. Therefore we will be sending you payment to cover our September purchase minus the US$7,500.00.

I would appreciate your looking into this matter so that our account may be cleared.

Sincerely yours,

16. Explaining the reason of delayed payment

Dear Sir or Madam:

Your inquiry regarding a $60,000 outstanding balance for Invoice No. 3115 was immediately checked against our record.

We have discovered that the invoice was not received by our accounting department in time. To avoid any future delays in our seeing the invoice, May I suggest that all invoices be addressed to the Accounting Department, not to me personally.

I have enclosed a check for $600,000 to cover Invoice No. 3115.

Please accept our apology for any inconvenience this matter has caused you.

We look forward to the pleasure of working with you again in the future.

Sincerely yours,

17. Informing of the establishment of L/C

Dear Sir or Madam:

Thank you for your letter of May 26 containing your official offer for twenty cases goods. 第 29 页 共 54 页

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We are pleased to accept your offer and would like to place our order with you.

We have instructed our bank, First San Diego Trust Bank, to open an irrevocable letter of credit in your favour for $137,500.00.

The letter of credit will be valid until July 15. enclosed are all of the documents that must be presented with you with your draft

B/C (full set)

Commercial Invoice (3 copies)

Insurance policy

The price you quoted us being C.I. F. Kaohsung the amount of our credit will cover the amount of your invoice, and also of the fright and insurance.

Sincerely yours,

18. Asking for Extension of L/C

Dear Sir or Madam:

Subject: your order No. PA-201

We regret to find that our supplier can not get the shipment out here before the expiration of the shipment time February 25. We therefore, request that L/C No. 2 be amended so the validity is extended to March 15.

As we must have the L/C to complete shipping procedures we look forward to receiving your revised L/C very soon.

We appreciate your understanding of this matter and hope this doesn’t cause you too much inconvenience.

Sincerely yours,

19. Order informing of opening of L/C

Dear Sir or Madam:

We refer your letter of June 6 enclosing your Sales Contract No. 5. Your acknowledgement of our Order No. 40 has been received with thanks.

In accordance with the terms agreed upon, we have instructed The Bank of ABC, New York to open an irrevocable letter of credit in your favor in the amount of US$65,000. The letter of credit will be sent to you through our advisory bank, Cranberry Productions, Inc in Los Angeles.

Please let us know by cable as soon as the goods are ready for shipment.

Your attention will be appreciated.

Sincerely yours,

20. Accepting order but requesting usual terms in next order.

Dear Sir or Madam:

万用英文商业书信

We thank you for your order No. RE-330 of June which we have accepted on the terms you proposed.

As you know well, we always try to meet the reasonable demands of our customers.

However we must ask you to realize that the concession of this order is exceptional and the future orders can only be executed under our normal trade terms.

We have enclosed our sales confirmation and look forward to receiving your repeated orders.

Sincerely yours,

21. Informing errors in statement.

Dear Sir or Madam:

Subject: Errors in June Statement

We have just received the statement for purchase we made in June.

The statement lists a purchase of US$7,500.00 for 16 Model M-22 machine tools, which I am sure that we did not make.

This purchase was listed as been made by Mr. King of the Taipei Office. As we have neither a Mr. king nor a Taipei office, the error may have been made by someone in your billing department.

I would appreciate you looking into this matter so that our account may be cleared.

Sincerely yours,

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Chapter VI Shipment

1. Shipping advice

Dear Sir or Madam:

We would like to confirm our fax informing you that your order No. BK-939 of March 30 for three mainframes has been shipped April 3 from New York on board the Victory. We are glad to enclose copies of shipping document for this order.

Invoice 3 copies

Bill of Loading 2 copies

Insurance Policy 2 copies

Packing List 3 copies

We have drawn a draft on you at sight for the invoice amount under the Taipei Bank Letter of Credit No. LX-1108 through the Zentrum Bank, New York. Please honor the credit when it is presented to you.

We trust that your consignment will arrive safely and look forward to receiving future orders from you.

Sincerely yours,

2. Confirming order and Informing of shipment

Dear Sir or Madam:

We have pleasure in informing you that we have shipped the goods for your Order No. 160 by the m/s May that left Kaohsung today. The shipped goods is scheduled to arrive at New York around June 10.

Marks: A triangle with capital letter JF inside.

New York American

C/#1-12

Number of cases: 25

Gross weight: 2500kg

Value of cargo: US$800,000

Invoice No.T-5800, together with B/L and sight draft are being forwarded to you through our bank, the ABC Bank of Taipei.

We have drawn a draft on you at sight for the invoice amount under the National Bank Letter of Credit No. LX-1108 through the Zentrum Bank, New York.

We would appreciate a conformation letter that the shipment has safely reached port.

万用英文商业书信

Sincerely yours,

3. Informing of the completing of shipment

Dear Sir or Madam:

We are glad to confirm receipt of your order dated April 23. The dispatch will be by m/s Sunlight around May 22.

We are also pleased to tell you that our bank has confirmed receipt of your draft.

We trust that the goods will reach you in good order and give you full satisfaction. We look forward to the opportunity of filling your order again.

Sincerely yours,

4. Informing of the delay of shipment

Dear Sir or Madam:

We have completed processing your order No. T-5800 for 3600 Model TZ-200 air duct, and everything is now ready for shipment.

However, we regret to inform you that there no ocean-going vessels which are traveling to your area during this period. We can ship your order by air fright, in which case we must ask you amend your letter of credit to reflect this change.

We will wait for your instruction as to how you wish to have your shipped

Sincerely yours,

5. Commercial Invoice

Dear Sir or Madam:

We have pleasure in forming you that we have shipped the goods for your Order No. 160 by the vessel Moonlight that left Kaohsung May 10. The shipped goods is scheduled to arrive at New York around May 28. We enclose our invoice for amount due, US$50,245.00.

50 Portable Heater US$50,000.00

Flight US$160.00

Insurance US$85.00

Total US$50,245.00

We had handed the documents to the ABC Bank, Taipei to release them to you against payment through their correspondent in New York.

Sincerely yours,

6. Informing of the shipment of substitute

Dear Sir or Madam:

万用英文商业书信

We acknowledge with thanks the receipt of your letter of April 25. We are glad to learn that the articles we offered you have met with your approval.

Your order for model No. OP-230 has unexpectedly exhausted our stock. As you asked for immediate shipment, we have substituted No. OP-321 at the same price. We trust you will find it more attractive.

The dispatch will be by m/s Sunlight around May 22. The shipped goods is scheduled to arrive at New York around June 10.

We trust that you will be satisfied with them, and we hope to receive further order from you in the future.

Sincerely yours,

7. Requesting for the alternation of shipping

Dear Sir or Madam:

The vessel originally chartered to transport your order of 1,000 kilograms of coffee bean is too large to pass through Taiwan. Therefore the cargo must be loaded onto 3 smaller vessels in order to pass through the canal.

The increase of the cost and insurance would be enormous.

If you agreed to the alternatives, we would be grateful if you send us the amended L/C as soon as possible.

We will immediately ship your order upon receiving your amended L/C.

Sincerely yours,

8. Informing of the breakage of the goods

Dear Sir or Madam:

We received your consignment of 8mm movies camera this morning.

However, while examining the product, we found that the 8mm movies camera packed in case of No. 4 were severely damaged and are not able to sell in the market. Obviously, this case had been either struck by heavy object or dropped.

We informed this situation to the shipping company right away and obtained an endorsed receipt of “A case was badly damaged on one side”. The survey’s report is attached for your information.

We would also appreciate it if you could look into the reason for the damage.

Sincerely yours,

9. Asking for payment under D/P against shipment

Dear Sir or Madam:

We are pleased to inform you that we have shipped your order of 200 units of Model ET-100 product to you by Tristar, which left Taiwan on November 30, and is due to arrive 第 34 页 共 54 页

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in London on July 10.

We enclose our invoice for the amount due, US$80,000.00 we have drawn on you for this amount at sight attaching the shipping documents to our draft.

We trust you will honor our draft upon presentation.

Sincerely yours,

10. Requesting for delay of shipment

Dear Sir or Madam:

Thank you for your Order No. T-500 received January 20. we are aware that in our letter of January 22 we promised to have all order delivery by two weeks from receipt of your order.

We now find that the components needed for these products have been held up in Canada and may not arrive in time for us to have your order delivered within two weeks. We shall of course, do our utmost to complete your shipment by the date specified. However, a delay of two weeks found to be unavoidable.

Please accept our apologies for the delay and the inconvenience it had caused you. In the meantime, we will keep you informed as to progress of this issue.

Sincerely yours,

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Chapter VII Making Claim/Apologies

1. Indicating proper packing

Dear Sir or Madam:

While putting the machines together we found that 2 of the carriages can not roll on smoothly, and we in fact out of alignment.

We think this has come from a rough handling of the case, and we are wondering at which part of the journey this occurred. From looking at the outside of the case, it certainly indicated that they have been either dropped or badly stowed.

Fortunately, we are able to adjust the alignment without too much trouble; however, we would ask you to send further consignment by container service and use soft packing all round the machines, not just under and cover.

Our experience has taught that these precautions should be able to prevent a recurrence of damage.

Sincerely yours,

2. Asking for the dispatch of substitute due to breakage

Dear Sir or Madam:

We have received your shipment covering our order No. SN84050 of 250 units of smoke detectors and found that eight of the cases are under a severely damaged condition.

The attached survey report states that 80 sets of smoke detector were severely damaged, and they can not be sold as new. Therefore, we ask you to ship the replacement as soon as possible, meanwhile, we will raise our claim to the insurance company.

Please do pay special attention on this matter.

Sincerely yours,

3. Informing of the inferior goods

Dear Sir or Madam:

Subject: Breakdown of electric Mixer Model No. PH-61

We have been using 35 of your electric mixers Model No. PH-61 in our office for about 第 36 页 共 54 页

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two month now and have experienced some serious problems with nearly all of them. Most of the Electric Mixer burn out their fuses after only 3 or 4 hours, in addition, we even experienced some smoke coming out of the base of several of the electric mixers.

We have always rely on the excellent quality of your supply, and this time we are in particular disappointed because these articles are for our new customers.

As the goods are in no condition to be sold, we are awaiting for your instruction regarding their disposal.

We look forward to your prompt and favorable reply.

Sincerely yours,

4. Reply of claim of breakage

Dear Sir or Madam:

We received your letter of June 30 in which you expressed concern over the damage to your shipment of 450 units of lumps Order No. T-104.

We are sorry to hear of the inconvenience that damage has caused to you.

We can only assume that the shipment was damaged while it was being unloaded or while it was being trucked to your warehouse. The signature on the loading documents shows that everything was under perfect condition at the time the goods were packed onto the ship.

Although we will investigate from our end, I suggest that you contact the trucking company that handled the delivery.

If you need anything else, we will be more than willing to help you in any way we can.

Sincerely yours,

5. Apologizing for breakage and dispatching the goods

Dear Sir or Madam:

We regret to see from your letter of August 25 that two bags of our shipments arrived in a badly damaged condition. Proper measure will be taken to prevent a recurrence of similar error in the future.

We have sent a new set by air immediately and would like you to return the faulty ones at your convenience with freight forward to our company.

We sincerely apologize for this most regrettable mistake.

6. informing of the different shipment

Dear Sir or Madam:

We have received today the 450 pieces of ties which we ordered on October 10.

Since we still have some of your last shipment and want to use them with the new goods, but the difference in color makes this impossible.

We are returning 50 of these by air mail, and would appreciate if you can replace the 第 37 页 共 54 页

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whole in correct color.

Regarding the air freight, we will cover the extra cost from air freight.

Sincerely yours,

7. informing the missing part of the shipped goods

Dear Sir or Madam:

We are writing concerning the juice mixer Model No. EJ-828 delivered on October 10. According to your catalog, the Model No. EJ-828 juice mixer which we ordered should come with the spare parts. However, after unpacking the shipping crate, we found that none of the machine had spare parts.

This is the first time from all our previous transactions that the mistake like such has occurred, and we hope you will do your utmost to fix it at once.

We look forward to receiving the above missing item as soon as possible.

Sincerely yours,

8. Apologizing for missing part of the shipped goods

Dear Sir or Madam:

Thank you for your letter of October 2 concerning the missing AA size batteries for your 10 electronic wrist watches Order No. T-501.

The batteries for the wrist watches have been placed on board a UPS plane, and you should be getting them within this week.

We sincerely apologize for the trouble which this may cause you and will certainly take all possible step to ensure that such a mistake will not happen again in the future.

I will contact you sometime next week to see if you are satisfied with everything.

Sincerely yours,

9. Return the inferior goods

Dear Sir or Madam:

Subject: Return Model No. ET-100 translation machine

Since we started selling these translation machines in our store, nearly half of customers have returned them saying the service stopped working after couple weeks. Upon inspection of the translation machine, we found that the batteries in most of them leaking.

We have no choice but have to take the remaining translation machine off our shelves and offer to refund the purchasing price to our customers. This has caused considerable embarrassment to us.

We would to appreciate it if you could check with your supplier of batteries to find out how this problem came out.

万用英文商业书信

Sincerely yours,

10. Apologizing for the mistake of invoice

Dear Sir or Madam:

Subject: adjustment to September in 2000 statement

Thank you for your letter of November 8 in which you mentioned the error in your September statement. I check with our accounting department and found that a computer typing error resulted in your being billed for an order of another customer.

I have cautioned our accounting department to pay special attention when entering data into the computers and can assure you that we will do our best to ensure that similar problem will not happen again.

You have been an important client for many years, and we feel that any mistake is unforgivable.

Please accept my sincere apologies for any inconvenience this has caused.

Sincerely yours,

11. Apologize for discrepancy

Dear Sir or Madam:

We are sorry to learn from your letter of Nov. 3 that 78 pieces were found to be unsatisfactory.

We have sent a new set by air immediately, and would ask you to return the faulty ones at your convenience with freight forward to our company.

Apparently, this was due to the negligence of our production department. Proper measure have been taken to prevent a recurrence of similar errors in the future.

We sincerely apologize for this most regrettable mistake.

Sincerely yours,

12. Apologizing for the mistake of shipment

Dear Sir or Madam:

We have received your letter of Aug. in which you complained the different goods we sent to you.

The 700 ACLS-2011 clock to replace the three Swedish furniture we sent to you by mistake have been loaded on to a plane and should be reaching you by end of next week.

The mistake may have been due to an error by our dispatching center. Please accept our apologies for the inconvenience this must have caused to you.

Thank you for your patience and my best personal regards to you.

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Sincerely yours,

13. Complaining the disaccordance of amount in invoice

Dear Sir or Madam:

Referring to your invoice No. S-1200 of March 28, we have to point out that you have made an error in the calculation of credit sale during last month.

We have calculated the correct amount to be US$5,000, not 50,000 as shown on the invoice.

Our check for the former amount is enclosed but we should be appreciate if you would amend the invoice accordingly.

Sincerely yours,

14. Apologizing for the mistake in invoice

Dear Sir or Madam:

Subject: Adjustment to invoice No. BT-10901

Thank you for your letter of September 8 in which you mentioned the error in our Invoice No. BT-10901 statement.

I checked with our accounting department and found that a computer typing error resulted in the wrong sales amount in your invoice.

I have cautioned our accounting department to pay special attention when entering data into the computers and can assure you that that will do our best to ensure that similar problem will not happen again.

Please accept my sincere apologize for any inconvenience this has caused.

Sincerely yours

15. The doubt of non-delivery by forwarder

Dear Sir or Madam:

Our order No. 84234 was placed on January 10, which should have been delivered by now, but there is no sign of shipment, although documents have been received by our bank long ago and we were informed of the dispatch from you.

We had promised to supply our customer before January 20, and we are now in the very awkward situation of having to tell them that the products are not yet available.

Re would be grateful if you could check into what happened to the shipment.

We appreciate if you keep us informed as to the progress you make in investigation of our shipment.

Sincerely yours,

16. Apologizing for the non-delivery by forwarder

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Dear Sir or Madam:

We acknowledge your concern in your letter dated March 14 regarding the non-delivery of your consignment of tiles.

We have contacted our forwarder, who informed us that your 2,000 cases were mistakenly unloaded at San Francisco, and are now waiting to be transport to your port. The forwarder has been instructed to send the cases by any earliest shipping opportunity, which we understood to be the M/S Sunlight and is scheduled to arrive your port on March 30.

We apologize for any inconvenience which may cause you and your customer from this mistake.

Sincerely yours,

17. Reply to the claim of inferior goods

Dear Sir or Madam:

We are very sorry to read that you are experiencing problems with our LF-100 copying machines.

We will, of course, immediately refund you the amount paid for invoice No. REF-3064 for this shipment and reimburse you for the cost of shipment the LF-100 back to us.

However, if you would rather have another shipment of MDZ-1000 copying machines, please fax me and I will personally check them that every one is in perfect condition and air freight to you.

If you choose to have another order of MDZ-1000, we will keep your original payment for the order. We hope this above mentioned solution is acceptable to you.

Sincerely yours,

18. Complaining the delay of shipment

Dear Sir or Madam:

Subject: delay of Order No. H-301

In your letter of April 15, which confirmed that our shipment of aerosol room deodorizer Order No. H-301 had been placed on board Liberty; you stated that we could expect delivery of the merchandise no later than April 23.

However, as of now, we have not yet received the shipment. It is very important that we have the shipment by no later than the end of this month

If you cannot assure us that the delivery problem will be solved, we are afraid that we will have no choice but to find another supplier.

We would be grateful if you would check into what happened to the shipment.

Sincerely yours,

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19. Complying with order cancellation due to the delay of shipment

Dear Sir or Madam:

Upon receiving your complaint regarding our delay of shipment, we are very sorry that we have not been able to deliver your order on time.

The delay was caused by the belated arrival of raw materials. We have put all the effort, but still was not possible to make goods in time.

We regretfully to comply with the cancellation of orders, but we also trust that you will give us the chance of quoting again next time.

Sincerely yours,

20. Order cancellation for the delay of shipment

Dear Sir or Madam:

Order No. 3919 arrived April 10, two weeks after the agreed upon delivery date.

In this order, we had especially stipulated that the date of delivery for March 27. while we do understand the circumstance which caused the delay, because the season here has already ended, we no longer need the 60 water purifier we order on March 8.

We hope you understand our situation in this matter and believe there will be other opportunities for us to do business with you in the future.

Sincerely yours,

21. Apologizing for the delay of shipment

Dear Sir or Madam:

We have received your letter of October 3, and would like you to accept our sincere apologies for the delay of your order for the electric juice-mixer.

An unexpected delay has occurred when the vessel contracted to ship your order suddenly needed repairs.

We are glad, however, your shipment will be ready next week, and hopefully, they will arrive in time for the peak season.

Please accept our apologies for the delay and the inconvenience it has caused you.

Sincerely yours,

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Chapter VIII Social Event

1. Informing of the amalgamation of the companies

Dear Sir or Madam:

We are pleased to inform you regarding the merger of our company with XYZ Corporation , Swiss, which will come to be effective as of September 20,2001. New company name will be Marcopolo Trading Co., Ltd., with headquarters at No. 90, Nan-king E. Road, Taipei. All telephone and fax numbers will remain the same.

It will allow us to shorten our delivery times as well have a much wider distribution network. Cost saved in distribution will be reflected in the form of price deductions. Everything else will ramian the same.

We look forward to maintaining the business relationship and continuing the efficient service which our customers appreciate.

Sincerely yours,

2. informing of the establishment the company

Dear Sir or Madam:

We should like to bring your notice the fact that we have established ourselves as a trading company on December 20 under the following name and address:

Address: 2725 26th Street, San Diego USA

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Telephone Number: (807)749-3846

Fax number: (807)749-3845

Enclosed please find our illustrated catalogs, price-list and order forms for your convenience.

We look forward to the opportunity to serve you in the near future.

Sincerely yours,

3. informing of the opening of branch

Dear Sir or Madam:

We are pleased to inform you that on April 10, we shall be opening a San Diego branch at following contacting detail:

672 Main Street, San Francisco, California, American.

The key contact person at the branch will be Mr. Carter, who was the Sales Manager of XYZ Corporation for many years.

We hope to have pleasure of welcoming you to this new office soon.

Sincerely yours,

4. Informing of the expanded business

Dear Sir or Madam:

We are pleased to inform you that we have now enlarged our exercise machine department and considering to increase new lines in our current stock.

Please send a complete range of catalogs and samples which are in production.

If we decide to sale you goods to the market we want you assurance that you will not sell to other companies in the United State.

We expect that you can quote your lowest prices and wish to know whether you can supply from stock.

Sincerely yours,

5. Informing of the change of premises

Dear Sir or Madam:

This note is to inform you that as of October 3, we have moved to a more spacious and convenient premises at the following address:

No. 157, Roosevelt Road, Taipei, Taiwan.

Telephone number: (02) 701-6920, Fax No. (02) 701-6927

We would happy to have your visit our new office if you are ever around.

Sincerely yours,

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6. Informing of discontinuing business operation.

Dear Sir or Madam:

We regret announce that our company will discontinue business operations from October 2.

Due to prolonged recession and high interest rates, we are unable to provide the type of services that our client deserve.

We have made arrangement for all of our business transaction to be handled by XYZ Corporation of Kaohsung, Taiwan. The XYZ Corporation will be contacting you in the near future to discuss how they can best serve you.

We hope this will not cause any serious inconvenience to your company. We appreciate your continued support and patronage greatly.

Sincerely yours,

7. Informing of the retirement

Dear Sir or Madam:

Mr. Wang, the vice-president of our marketing, who has worked for over forty years, will be retiring at the end of March.

Micheal, onr of our top young managers, will be taking over Mr. Wang’s responsibilities from March 20.

Micheal will do his best to keep the good relationship that you and Mr. Wang have developed over the years.

We shall like to take this time thank you for all the support which you have provide us.

8. Informing of the death

Dear Sir or Madam:

It is with our deep regret to announce the death of our General Manager, Mr. Joe Chen, after short illness.

We believe that everyone who has come to know him will always remember the deep caring he had for all his employees, and the virtuous way he has managed the business. We sure you will join us to offer our greatest sympathy to his window.

Sincerely yours,

9. Congratulating (company to company)

Dear Sir or Madam:

I was very pleased to learn that your company opened a new branch office here in Kaohsung.

The market here is quite active and I am sure you will do very well.

I look forward to telling our client about your new branch and its services.

As your company continues to grow and prosper, let us know if we can be of any 第 45 页 共 54 页

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assistance to you

Sincerely yours,

10. Congratulating (company to personal)

Dear Sir or Madam:

I was very pleased to read in World Fortune that you have been promoted to the managing director of the Hong Kong office.

Your promotion reflects the success you have accomplished for your company and your outstanding contributions to the business community.

We believe that you will successfully meet all of the challenges of your new position. I wish you continued success and all the best for the future.

Sincerely yours,

11. Congratulating to birthday

Dear Sir or Madam:

My wife tells me that you are expending you second child coming summer. Congratulations!

Both of you must be proud and excited for this. Please accept my sincerest wishes and congratulations.

May this new member of your family bring you fulfillment and joy.

Sincerely yours,

12. Congratulating to wedding

Dear Sir or Madam:

I was delighted to hear that you son Stephen is getting married this Christmas. Both of you must be proud and excited for this.

I have sent a small token for him to celebrate this wonderful occasion. The gift will be sent to you home by next weekend. Please give it to Stephen along my warmest wishes. Congratulation to you and your wife at this happy moment and my best wishes to your son and his wife-to-be for a life filled with joy and happiness.

Sincerely yours,

13. Congratulating the opening of new company

Dear Sir or Madam:

We at Taipei would like to express our best wishes to all of you at Toyo Data on the 第 46 页 共 54 页

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opening of your new facility in Taiwan.

The market here is quite active and I am sure you will do very well. I look forward to telling our clients about you new branch and it services.

Again, please accept our heartiest congratulations and best wishes to your company.

Sincerely yours,

14. Congratulating the annual celebration

Dear Sir or Madam:

Please accept our sincerest congratulations on your company’s 12th anniversary.

ABC Company has long been active in marketing contributions to both the business and the community. We are very pleased that your company is getting the recognition it deserves.

We at trend Taiwan are honored to have taken part in your growth and extend our best wishes to all of you for further success.

Sincerely yours,

15. Replying to the concern to illness

Dear Sir or Madam:

Thank you very much for your card and words of encouragement while I was in the hospital. They all helped me tremendously during the recovery from my surgery.

I am now at home recuperating and expect to be back at work next month. I will call you once I return to office, but for now, please accept my sincerest regards and appreciation. I look forward to seeing you again when I am gioing better

Sincerely yours,

16. Condolence

Dear Sir or Madam:

I was deeply saddened to know that your father has passed away. I shall always remember vice-president with fondness and gratitude for all of the kindness he showed me.

He will surely be long remembered by all of whom had known him and worked with him.

Please accept my deepest sympathies to you during this difficult time.

I have enclosed my private phone number. If you need me at any time of the day or night, please give me a call.

Sincerely yours,

17. Expressing concern to customer in disaster

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Dear Sir or Madam:

We are very sorry to hear that your office suffered a severe damage from the flooding. However, I was relieved to learn that no one was badly injured.

I heard that clean-up operations have already begun and you will be back in business in 2 weeks or so. If you need any help in getting your office back in shape, please feel to phone us.

Sincerely yours,

18. Gratitude for the hospitality during a stay

Dear Sir or Madam:

I just wanted to write you to thank you for looking after me during my stay at your company over the last two months.

I arrived safely back in Taipei last week, and I’m still trying to adjust to being back in Taiwan. My visit to the Unite States would not have gone so smoothly had it not been for your help.

I will have great pleasure to return some of the hospitality you showed me while I was in the USA.

I hope you have the opportunity to come to Taiwan in the near future.

Sincerely yours,

19. Gratitude for the corporation

Dear Sir or Madam:

We are very grateful for you participation in the Taipei Land Project

We were very impressed with the work your group put into the survey report and will happily recommend your services to our other departments.

If you don’t mind, I would also like to refer your name to our clients as well. You can be assured that we will contact you again should we have any other similar projects requiring your outstanding expertise and professionalism.

Sincerely yours,

20. Gratitude for the appointment of agent

Certainly, we are very excited to hear that we have been appointed as the agent in Taiwan.

We also appreciate your comments on the success of our previous job, we will definitely do our best to make it even better.

We look forward to meeting with your Regional Manager next week in regards to the agreement.

Sincerely yours,

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21. Gratitude for attending a party

Dear Sir or Madam:

Thank you very much for taking the time to attend our Christmas party last Friday.

Although we have several opportunities to meet through business, it is always a pleasure to spend an evening with our friends in a relaxed way.

We have small gatherings several times a year, so I hope you will be able to attend some of them.

I look forward to seeing you again soon.

Sincerely yours,

22. Accepting invitation

Dear Sir or Madam:

Thank you for your kindly invitation to your Christmas party.

It gives me great pleasure to accept your kind invitation. I wouldn’t miss the party for the world.

I’m looking forward to sharing holiday cheer with everyone.

I’ll see you on December 25.

Sincerely yours,

23. Invitation for a dinner

Dear Sir or Madam:

We will have a dinner party to welcome the honorable Mr. Tom Jones to Taiwan. There will be guests from nearly every country where we have offices, do it should be a very pleasant and entertaining evening.

The dinner will be held in the Tower Building of New Century from 6:10 to 8:30 PM on December 31.

The dress will be formal, with white tie and tails for gentleman and floor length gowns for the ladies.

We would appreciate a reply as to whether you can attend by November 30. Please use the enclosed card to reply.

Sincerely yours,

24. Invitation to giving a speech

Dear Sir or Madam:

It is our honor to invite you to lecture in our International Investment Symposium to be held at our head office from October 22 to October 25.

The title we would like to propose in your lecture in “Investment in South American.” The 第 49 页 共 54 页

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content should throw light on investment environment in South American, such as, government policy and local enterprise attitude and acceptance

We would like you to speak 90 minutes and allow 30 minutes for further question from the participants

The group of this time will consist of 100 investors who are highly interested in international investment. Please refer to the enclosed list of participants for further details. Please indicate at your earliest possible convenience if the above schedule is acceptable.

Sincerely yours,

25. Invitation to annual celebration

Dear Sir or Madam:

We will be celebrating our 6th anniversary this spring. To commemorate this occasion, we would like to invite a few of our best friends to a dinner banquet to be held on April 18 at the Diamond Room in the Hotel Hilton.

Dinner will start at 6:30 pm, followed by a dancing party until midnight. The dress for the Hotel Hilton will be formal, with white tie and tails for gentleman and floor length gowns for the ladies.

We would appreciate hearing from you by the end of this week so we can make final arrangements. Please use the enclosed card to reply.

Sincerely yours,

26. Invitation to exhibition

Dear Sir or Madam:

I would like to extend an invitation to visit our exhibition at the Computer Fair, which will be held at the Taipei World Trade Center from December 1 through 5.

We will be exhibiting our newest software. I and 12 of my staff will be at the exhibition to answer any question your might have.

I have enclosed a map and a program giving detail of the Computer Fair. I do hope you will stop by and take look at our exhibition.

We look forward to seeing you at the exhibition.

Sincerely yours,

27. Gratitude for receiving gift

Dear Sir or Madam:

I would like to thank you for the beautiful vase you sent us in commemoration of our company 7th anniversary.

I cannot find the words to thank you for giving me such a nice gift. But even more so, we are all touched by your thoughtfulness.

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Please accept my best regards to you and all of your staff. We hope that you will have the opportunity to drop by our office in the near future.

Sincerely yours,

28. Declining the invitation

Dear Sir or Madam:

Thank you very much for your kindly invitation to your New Year party. Although I can think of nothing which would give me more pleasure, I am afraid I won’t be able to attend your party.

I will be on a business trip on December 20 and will probably not be back in time to attend your party. Please accept my best wishes for the holiday season as well as my thanks for your kindness.

Sincerely yours,

29. Greeting to New Year

Dear Sir or Madam:

I and the rest of my staff at Otek international Inc. wish to express our warmest wishes to all of you for the New Year holidays.

May the New Year bring all of you health, peace and prosperity.

Sincerely yours,

30. Expressing concern to the illness

Dear Sir or Madam:

I am very sorry to learn that Annie Lee is in the hospital.

I will be in the London on business next month, so if she is feeling better to have visitor, I will visit you both while I am in town.

I have also sent some magazines for you read when you accompany with Ms. Lee. I’ll contact you at home in a few days to see how you are.

Sincerely yours,

Chapter IX Others

1. Declining application

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Dear Sir or Madam:

Thank you for your application for the position of accountant of our finance department. We regret to inform you that the position of accountant has been filled.

We were, however, impressed by our qualification and have kept your application in file. While there no openings at this moment, we will keep your application on file and contact you once the opportunity arises.

Thank you for your interest in ABC Corporation.

Sincerely yours,

2. Accepting application

Dear Sir or Madam:

Thank you for applying for a position with XYZ Corporation.

We are pleased to announce that your initial application for a position as a junior clerk has been accepted, and we would like you to come for a interview.

We are pleased to arrange an appointment for you to speak with Mr. Jones, director of personal, on the following date:

We look forward to seeing you at 10:00 AM on July 25 for your interview.

Sincerely yours,

3. Application for a position

Dear Sir or Madam:

I am replying to your advertisement in the June 23 edition of Commercial Time.

As indicated in my resume, I have had two year’s experience selling sewing machine for Messrs. ABC. In this position, I was responsible for developing the greater West Coast area as well as the Haiwaiian islands.

I have been quite successful in achieving and surpassing all of my annual sales targets. Since it is difficult to indicate every area of my expertise in the resume, I would appreciate the opportunity to meet with you to discuss my qualifications for this position.

I look forward to meeting you.

Sincerely yours,

4. Requesting for information of applicant

Dear Sir or Madam:

Mr. Lee has applied for a position with our firm as a junior clerk and has given us your name as a reference.

I would be grateful for a few comment concerning Mr. Lee’s professional qualifications and personal character.

Any information you give will be kept in strictest confidence. And if there is ever an 第 52 页 共 54 页

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opportunity for me to reciprocate in the future, I will be more than happy to do so.

Sincerely yours,

5. Sending technician

Dear Sir or Madam:

This is similar to the arrangement you made with us when your Mr. Kevin Kaiser trained at our kaohsung facility last year.

Briefly, we would like to send 16 technicians to your institute for a period 3 months to study with your engineers.

We will provide complete financial support for our staff, including their salaries, room and board expenses.

We will provide you further details as soon as we have them, we appreciate your close cooperation and assistance.

Sincerely yours,

6. Hotel reservation

We would like to make reservation at your hotel for the rooms and dates indicated below.

The reservation for this room should be under the name of Mr. Gorge Brown.

One double-bed room for 6 nights from May 13.

Mr. and Mrs. Brown are scheduled to arrive at Healthrow Airport on Flight AQ 119 at 18:30 on May 13. We would appreciate it if you could arrange a car to meet them at the day they are scheduled to arrive.

Please let us have an early confirmation of this reservation.

Sincerely yours,

7. Asking for help in business trip

Dear Sir or Madam:

We will be sending Mr. David Chen to Canada on a fact-finding trip at the end of July to gather information about the development of computer.

We would be grateful very much if you could help in arranging appointments with various people connected with the computer.

We would appreciate it if you could suggest some other related companies or government agencies where Mr. Chen could visit.

We look forward to hearing from you concerning this issue.

Sincerely yours,

8. Asking for help

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Dear Sir or Madam:

We are in the process of publishing a directory for major business firms engaged in the field of international trade.

We would like to request your permission to include your company name and brief outline of the activities involved.

Any help you can give me concerning who to contact and the best times to visit would be greatly appreciate.

We look forward to receiving your reply.

Sincerely yours,

9. Asking for introduction

Dear Sir or Madam:

It is our great pleasure to introduce Bob, a director of Atlantic Co. Ltd.

Bob is visiting for the propose to learn the business custom in your country, and we shall be most grateful if you would share your past experience as well as any information which may be helpful to him in the future.

Needless to say we shall be very grateful of this special favour and would be pleased to reciprocate the same in the future.

Sincerely yours,

10. Informing

Dear Sir or Madam:

Andy Wu in our export department will be visiting you next month.

He hopes to have the pleasure to meet you then, and at the same time renew the contract for another year.

He will have a brief presentation regarding our latest product and will be pleased to provide any technical information you may need.

We look forward to the opportunity of being of service to you.

Sincerely yours,

11. Asking for appointment

Dear Sir or Madam:

As I will be in town next week, I would like to take the opportunity to meet you regarding a business potential which will definitely interest you.

I hope Monday, July 10 at 11:00 AM will be convenience for you.

Please kindly let me know if the proposed timing is comfortable with you.

I look forward to hearing from you

Sincerely yours,

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