商务英语书信讲义

I. 格式介绍

商务英语书信(Business or Commercial English Correspondence)是指交易时所使用的通信。它包括书信、电报、电话、电传、报告书、明信片等。

商务英语书信，一般都要求用打字机或电脑整齐地打印，左边各行开头垂直的，称为垂直式或齐头式(Block style)，美国常用这种格式；每段的第一个词缩进去，称为缩进式或锯齿式(indented style)，英国常用此格式。垂直式的职务及签名都在左边的边栏界线，这种格式，在极度尊重工作效率的美国公司，已普遍采用。

1、信头（Heading）

指发信人的姓名（单位名称）、地址和日期。一般公函或商业信函的信纸上都印有单位或公司的名称、地址、电话号码等，因此就只需在信头下面的右边写上写信日期就可以了。 英文地址的写法与中文完全不同，地址的名称按从小到大的顺序：第一行写门牌号码和街名；第二行写县、市、省、州、邮编、国名；然后再写日期。关于标点符号，一般在每一行的末尾都不用，但在每一行的之间，该用的还要用，例如在写日期的时候。

日期的写法，如19xx年7月30日，英文为：July 30，1997（最为普遍）；July 30th，1997；30th July，1997等。1997不可写成97。

2、信内地址（Inside Address）

在一般的社交信中，信内收信人的地址通常省略，但是在公务信函中则不能。将收信人的姓名、地址等写在信头日期下方的左角上，要求与对信头的要求一样，不必再写日期，称为信内地址（Inside address）。信内地址的写法也有垂直式和缩进式之分，垂直式或称美国式将各行并列，缩进式或称英国式将各行依次退缩。此外，在美国还流行一种普通收信人地址的写法，就是在书信的Inside Address中，把门牌号和街名都省略掉。

3、称呼（Salutation）

是写信人对收信人的称呼用语。位置在信内地址下方一、二行的地方，从该行的顶格写起，在称呼后面一般用逗号（英国式），也可以用冒号（美国式）。

（1）写给亲人、亲戚和关系密切的朋友时，用Dear或My dear再加上表示亲属关系的称呼或直称其名（这里指名字，不是姓氏）。例如：My dear father，Dear Tom等。

（2）写给公务上的信函用Dear Madam，Dear Sir或Gentleman（Gentlemen）。注意：Dear纯属公务上往来的客气形式。Gentlemen总是以复数形式出现，前不加Dear，是Dear Sir的复数形式。

（3）写给收信人的信，也可用头衔、职位、职称、学位等再加姓氏或姓氏和名字。例如：Dear Prof. Tim Scales, Dear Dr.John Smith。

在英文书信中要使用敬语，最普遍的敬语是Mr, Mrs和Miss（用于未婚女性）。英国人常在男性的姓名之后用Esq. (Esquire的缩写)，不过在商业上也在慢慢地改用Mr. Mmes. (Madam的复数形式)，用于二个女士以上。Messrs（Mr的复数形式）用于二个以上的男人，或用于二个以上的男人组成的公司或团体。在英国式英文信里，Mr, Mrs, Messrs，均不加缩写句点，相反地趋向于进步自由的美语反而加缩写句点如Mr., Mrs., Messrs.。

4、正文（Body of the Letter）

正文的位置在称呼语下面隔一行，是信的核心部分。因此要求正文层次分明、简单易懂。和中文信不同的是，正文中一般不用Hello！（你好！）

正文有缩进式和齐头式两种。每段书信第一行的第一个字母稍微向右缩进些，通常以五个字母为宜，每段第二行从左面顶格写起，这就是缩进式。

但美国人写信各段落往往不用缩进式，用齐头式，即每一行都从左面顶格写起。商务信件大都采用齐头式的写法。

5、结束语（Complimentary Close）

在正文下面的一、二行处，从信纸的中间偏右处开始，第一个词开头要大写，句末用逗号。不同的对象，结束语的写法也不同。

（1）写业务信函用Truely yours（Yours truely），Faithfully yours（Yours faithfully）等；

（2）对上级、长辈用Yours obediently（Obediently yours），Yours respectfully（Respectfully yours）等。

书信结尾客套语(complimentary close)有多种，相当于我国书信在结尾时使用的"敬礼"、"致敬"、"顺安"等句。最为典型的美国式写法是Sincerely和Best regards，典型的英国式表达有Yours sincerely（熟人或知道对方姓名），Best wishes, kind regards 和yours faithfully（不知姓名）。

6、签名（Signature）

低于结束语一至二行，从信纸中间偏右的地方开始，在结束语的正下方，在签完名字的下面还要有用打字机打出的名字，以便识别。职务、职称可打在名字的下面。

格式模板：

1. 全齐头式（full block style）

全齐头式的英文书信，要求将信头、收信人的姓名、信内地址等以及正文（包括每段起行）、结束语和签名均靠左边齐头对齐

2. 齐头式（block style）

齐头式的英文书信， 除了信头、结束语和签名放在右边外，要求将收信人的姓名、地址等以及正文（包括每段起行）均靠左边齐头对齐

Example：

3. 缩进式 （indented style）

缩进式的英文书信，信头、信内地址的每行文字均比上行向右缩进一两个字母，正文的每段文字的首行也向右缩进四个字母，签名打印时也应该比结束语缩进三四个字母

4. 混合式 （modified block style）

混合式也称折衷式或称半齐头式（semi-block style）。混合式的英文书信，信头、结束语和签名放在右边，每行文字齐头；信内地址各行文字及称谓左边齐头；正文每段起行向右缩进四五个字母

Example：

商务英语信函的信封格式（superscription)

商务英语信函的信封格式包括寄信人的姓名、地址，受信人的姓名、地址以及投递说明

和所需附注的说明等。

商务信函的信封的书写要求，一是要准确；二是要清楚；三是要美观。一般来讲，写信

人的姓名和地址放在信封的左上角；收信人的姓名和地址写在信封的中央偏右偏下的地方；

邮票贴在右上角。信封写法最好跟信内姓名地址的格式保持一致，有齐头式和缩进式多种写

法。

2. 缩进式（indented style）

附加说明:

需附加说明的，如急件（urgent）、内附照片（photo enclosed）、印刷品（printed matter）、

或要说明投递方式，如挂号（register）、航空（by air mail），可以写在信封的左下脚。

常见的说明有：

Air mail (by air mail, via air mail, par avion) 航空

Air mail registered 航空挂号 Sea mail 海运

Registered 挂号 Express 快件

Immediate 急件 Urgent 急件

Rush 速递 Private 亲启

Personal 亲收 Secrete 密件

Top secrete 绝密 Confidential 机密

Printed matter 印刷品 Special delivery 特快邮件

Book post 图书 Parcel post 包裹

Sample post 样品 With compliments 赠品

To await arrival 收信人收到后拆封 Please readdress 请转寄

Photo enclosed 内附照片 Manuscripts 稿件

Photographs: please do not bend 内附照片

Return postage guaranteed 保付退还邮费

If undelivered, please return to… 如果无法投递，请退……

II. Layout of a business letter

1. Heading

2. Reference number (参考编号)

3. Inside Address

4. Attention line (经办人)

5. Salutation

6. Subject line (事由标题)

7. The Body of the Letter

8. The Complimentary Close

9. Signature

10. Enclosure（附件）

11. Carbon copy notation (抄送)

12. Postscript

Reference number (参考编号)

--- a useful indication for filing, enables replies to be linked with earlier communication and insures that the reply reach the right person/department.

--- two lines below heading or signature (full block)

Eg: Your ref. :345SCB/bxc Our ref. : 532ZXY/mzs

Attention line (经办人)

--- indicate that the letter should be delivered to a particular person, division or department. --- speeds up the handling of the letter within the company

--- between inside address and the salutation

Eg:

1) ATTENTION: MR. LAWRENCE WAGNER, EXPORT MANAGER

2) ATTENTION INTERNATIONAL DEPARTMENT

3) Attention— Mr. Lawrence Wagner, Regional Vice President

4) Attention of Marketing manger

5) For the attention of Marketing manger

6) Attention Mr. Lawrence Wagner

Subject line/Caption (事由标题)

--- theme of the letter

--- give the reader advance notice of what to expect.

--- between salutation and body

Introductory words: Subject, caption, Re

Re: Order No, JP313 200 Dozen Shirts (use the same typing style with attention line)

Two cases a subject line is used

--- where your correspondent used one (reply with the same subject line)

--- where correspondence on a subject is considerable/complicated

Carbon copy notation (抄送)

--- Used when the writer wants the receiver to be aware of who is receiving a copy of the letter. --- Follows the signature or enclosure if there is one.

Eg:

1) Copy(ies) to John Smith

2) cc: Mr. Bruce Warren , or cc Nancy Hill

3) c/c: Mr. Richard James

Example:

TIANJIN CHEMICALS IMP &EXP CORPORATION

58 Nanjing Road

Tianjin, China

Our Ref: NQ/SC 0541

3rd May, 2004

Messrs. J. Brown & Co.

143 Eastcheap

London

Dear Sirs

We thank you for your letter of the 21st April.

In compliance with your request, we are sending you herewith a copy of our latest price list for your reference.

As there is a heavy demand for our products, we would suggest that you advise us by cable in case of interest.

We are looking forward to your early reply.

Yours faithfully

Tianjin Chemicals Imp & Exp. Corporation

Manager

Encl.

Cc : our Branch Office

P.S Your letter of the 22nd April has just come to hand. At requested, we will airmail you two packets of sample tomorrow.

III. What makes a Good Business Letter?

Six C’s principle:

Clarity, Conciseness, Courtesy, Consideration, Completeness, Concreteness

1. Clarity

1) Definition

Getting your message across so the reader will not misunderstand what you are trying to convey.

2) How to Make Writing Clear

(1) Choose words that are short, familiar and conversational.

(2) Construct effective sentences and paragraphs.

(3) Achieve appropriate readability.

(4) Include examples, illustrations, and other visual aids, when desirable.

Example 1

―Fluctuation in the exchange rate after the date of contract signing will be for the taker‘s account‖

changed into:

―Any increase or decrease in the exchange rate after the date of contract signing will be for the buyer‘s account‖.

Example 2

Please compare the following two letters telling the same thing

Before being simplified (90 words):

Your letter of July 5, in which you informed us that the goods did not arrive on time and that three of the video recorders were damaged beyond repair, has been carefully noted.

It is not necessary for us to tell you how much we regret this matter, and we assure you that we shall send you three video recorders of the same kind to replace those damaged in transit

Thank you for calling this to our attention and hope we may have your further orders in the near future.

Yours faithfully,

After being simplified (43 words)

In your letter of July 5, we were sorry to learn that our shipment did not arrive on time. Three video recorders are being shipped immediately to replace those damaged in transit. Thank you for calling this matter to our attention.

Yours faithfully,

2. Conciseness

1) Definition

It is the most important writing principle. It is saying what you have to say in the fewest possible words without sacrificing completeness and courtesy.

2) How to Make writing concise

(1) Omit trite expressions.

(2) Avoid unnecessary repetition and wordy statement.

(3) Include only relevant facts with courtesy.

(4) Organize effectively.

Examples:

a) Using simple words instead of phrases or sentences.

--- "soon" instead of "in the near future"

---"Please"instead of"Will you be kind enough to …‖

---"now" instead of "at the present moment" etc.

(b) Using simple sentences instead of complex ones.

------"We are pleased to tell you that ..." for "It gives us much pleasure to inform you that..." -------"We will fill your order soonest." for "We will execute your valued order‖

--------"We do not expect prices to rise soon." for "We do not anticipate any increase in prices in the near future‖.

(c) Avoiding repetition of words in a same sentence.

"Please quote your best price for your best quality."

Changed into:

"Please quote your lowest price for your best quality."

3. Courtesy

1) Definition

Not merely politeness with mechanical insertions of' please's' and 'thank-you's', but also the tone and promptness of message.

2) How to Make Writing Courteous

(1) Be sincerely tactful, thoughtful, and appreciative.

(2) Omit expressions that irritate, hurt, or belittle.

(3) Grant and apologize good-naturedly, inject a courteous, ungrudging tone.

Examples:

(1) "Your letter of May 8, regarding... has been received."

(2) "Your letter of May 8, regarding... has received our careful attention."

(3) "Dear Sirs, we are sorry you have misunderstood us."

(4)"Dear Sirs, we are sorry we didn't make ourselves clear."

(5) "We can not comply with your request."

(6) "We are afraid that we can not... "

(7) "You did not enclose your check with your order."

(8) "The check was not enclosed with your order. "

4. Consideration

1) Definition

Preparing every message with the recipient in mind and try to put yourself in his or her place. It is also called ?you-attitude', empathy, the human touch, and understanding of human nature.

2) How to Make Writing Considerate

(1) Focus on 'you' instead of 1' and 'we'

(2) Show reader benefit or interest in reader.

(3) Emphasize the positive, pleasant facts.

(4) Apply integrity to your messages, (high moral standards, personal honor, truthfulness, sincerity)

Example:

We are sure that you will be interested in our new type Microwave Oven. The special contrivance of which enables it to run on slightly more than half the current required by the same kind of products of equal capacity. If you agree to handle our product as our sole agent in your area, we are prepared to offer you a generous commission of 5 percent and are ready to assist you to the extent of half the cost of any local advertising.

5. Completeness

1) What is completeness?

Your business message is complete when it contains all facts the reader needs for the reaction you desire.

2) Reasons for Completeness

(1) Complete messages are more likely to bring the desired results without the expense of additional messages.

(2) They can do a better job of building goodwill.

(3) Complete messages can help avert costly lawsuits which may result if important

information is missing.

(4) Papers that seem inconsequential can be surprisingly important if the information they contain is complete and effective.

3) How to Make Writing Complete

(1) Answer all questions asked.

(2) Give something extra, when desirable.

(3) Check for the five W's and any other essentials, (who, what, where, when, why, how) Example:

Suppose you are writing a letter to your supplier telling him that his goods were not delivered on time, your letter should include the following:

(a) Reminding him of his promise of timely delivery.

(b) He broke his promise.

(c) What losses has this caused you?

(d) Asking for compensation if there is any agreement on that.

(e) Expecting no such thing will happen again.

6. Concreteness

1) Definition

Being specific, definite, and vivid rather than vague and general

2) How to Make Writing Concrete

(1) Use specific facts and figures.

(2) Put action in your verbs. (Prefer active verbs to passive verbs or words in which action is hidden)

(3) Choose vivid, image-building words

Examples: Our apples are juicy, crispy and tender. Smithson Company did more than one million USD worth of business with us in 1999/ last year. We advise you... Please inform us how matters now stand.

IV. Business terminology

quota 配额,限额 item 项目,细目 stocks 存货,库存量 bulk sale 整批销售 wholesale 批发 retail trade 零售业 cash sale 现货

hire-purchase 分期付款购买 (美作:installment plan)

dumping profit margin 倾销差价,倾销幅度

Prices：

EXW (Ex Works) 工厂交货价

FCA (Free Carrier) 货交承运人价

FAS (Free Alongside Ship) （装运港）船边交货价

FOB (Free on Board) （装运港）船上交货价，离岸价

CFR (Cost and Freight) 成本加运费价

CIF (Cost, Insurance and Freight) （目的港）成本加保险费加运费价，（目的港）到岸价

CPT (Carriage Paid To…) 运费付至…价

CIP (Carriage and Insurance Paid To…) 运费，保险费付至…

DDU (Delivered Duty Unpaid) 未完税交货价

DDP (Delivered Duty Paid) 完税后交货价

DES (Delivered Ex Ship)目的港船上交货价

DEQ (Delivered Ex Quay)目的港码头交货价

DAF (Delivered At Frontier) 边境交货价 Shipment：

Partial shipment(s) to be prohibited. 不准分批装运 。

Shipment not later than May 1. 五月一日前转运（包括五月一日）。

Shipment before May 1. 五月一日前转运（不包括五月一日）。

Shipment during one month after receipt of L/C. 收到信用证后一月内装运。

June shipment subject to receipt of L/C by May 20

六月装船，但以五月二十日收到信用证为条件。

Two equal monthly shipments-during June and July. 六、七月两月内分批平均装运。

Minimum of each lot to be 500 cases. 每批至少500箱。

Offer：

Price subject to change (alteration) with or without notice. 无论是否事先通知，价格随时变动。

Subject to our (final) confirmation. 以我方（最后）确认为准。

Subject to the goods being unsold on receipt of your reply.

此盘以接到贵方答复时货未售出为有效。

Subject to market fluctuation. （价格）随市价变动而变动。

Quantity and quality：

Inspection by the buyer at the destination to be final. 买方在目的地的检验为最后依据。

Public surveyor‘s weight at the landing port to be final. 卸货港公证人的重量为最后依据。

Subject to a variation plus or minus of 5 percent. 容许溢装或短装5%为条件。

Other terms：

Subject to import licence (being granted) 以获得进口许可证为条件。

L/C to be opened within 15 days. 15天内开立信用证。

V 实例分析

1. Letters of establishing business relations

Source of information related to the addressee.

a. Your intention

b. Brief introduction of your firm

c. Your liaison office, if any

d. References as to your firm‘s financial standing and credit rating (and the source).

e. A request for or willingness to offer samples, pricelist, catalogue.

f. Your sincerely wish to do business with the company

Ladies and gentlemen:

Your name and address have been given to us by the Hong Kong & shanghai banking cooperation

of Jakarta. We are now writing to you for the establishment of business relations.

We have had no contact with your company before. In view of developing friendly relationship between our two countries, we wish to ascertain whether cooperation to the advantage of both our firms could be established. We invite you to send us details and prices, possibly also samples, of such goods you would be interested in selling, and we shall gladly study the sales possibilities in our market. On the other hand, please favor us with a list of those goods you are interested in obtaining from us so that we might be able to quote on same and give you all the necessary information regarding supply possibilities.

Sincerely,

2. Sales letter

Steps:

a. Arouse reader‘s interest

b. Create a desire for what you are selling (advantages of your product/service)

c. Carry conviction

d. Induce action

Dear sirs/Madam

All men women are created equal, but all radios are not!

Most small radios leave a lot to be desired---rich, lifelike sound for instance. that‘s why Bose, the most respected name in sound, created Bose-Wave radio and the Wave radio/CD. They literally redefine tabletop radio, and they sound as rich and life like as many full-sized systems, despite their small size.

The key to the Wave radio‘s high-fidelity sound is our patented acoustic wave-guide speaker technology….the result, according to Radio World , is ―a genuine breakthrough in improved sound quality.‖

The Wave radio/CD is available directly from Base. So call 1-800-375-2073 ext. T4777, to learn more about our in-home trial and 100% satisfaction guarantee. When you call, be sure to ask about our convenient six-month installment payment plan. If you love music, call today because you haven‘t truly heard radio until you‘ve heard the Base Wave radio and Wave radio/CD.

Call today, 1-800-375-2073 ext. T4777.

Sincerely,

Raymond Carver

Sales Manager

3. Letter of inquiry

a. Name and description of commodity

b. Quality, specifications or quantity of commodity

c. Terms of price (FOB, CFR, CIF, etc.)

d. Terms of payment (L/C, D/P, D/A, etc.)

e. Time of shipment

f. Packing methods

g. L/C: Letter of Credit 信用证

h. D/P：Documents against Payment 付款交单

i. D/A：Documents against Acceptance 承兑交单

L/C是信用证，这个是在国际贸易中普遍运用的一种交易方式，由银行来作为中介，是一种银行信用

D/P和D/A都属于托收，D/P是远期付款交单，就是说买方必须在向卖方付款之后才能够获得提取货物的单据。D/A是承兑交单，就是说只要买方在收到付款通知时向卖方做出一定付款的承诺就可以得到提取货物的有关单据，因此存在一定的风险 。

j. Other payments：

D/D：Demand Draft 票汇

T/T：Telegraphic Transfer 电汇

COD：Cash on Delivery 付款提货

O/A: Open Account 赊销

Ladies and gentlemen:

We visited your stand at the Paris Trade Exhibition last month, and we were very interested in your display of ladies‘ open-toed sandals. We should be grateful if you would send us your catalogue of your complete range of this type of shoe, and also you export price-list.

We should also be grateful for a quotation for 50,000 of the ―Fairy‖ shoes, CIF Karachi. Perhaps at he same time you could let us know your terms of business and the time required for delivery after you receive the order. If terms and delivery date are satisfactory we would expect to place regular orders.

We look forward to hearing from you soon.

Sincerely,

4. Letter of reply

a. Thanks for their interest, confirm whether you can help.

b. ―sell‖ your product, and explain how it is suitable for their needs.

c. Say you are sending a catalogue, price list, advertising literature etc.

d. Explain how the customer can get hands-on experience of the product.

Dear Mr. Johnson,

We thank you for your letter dated August 23, 2000 inquiring about our range of ladies‘ open-toed sandals. Enclosed pleased find our catalogue and export price-list.

We also take pleasure in enclosing with this letter a copy of our illustrated brochure, together with our CIF Karachi price for the 50,000 of the ―Fairy‖ shoes you requested.

Our terms are payment by an irrevocable L/C at sight against the shipping document. Delivery can be made 20 days upon our receipt of your order.

We kook forward to hearing from you and shall be pleased to give you and further information you need to have.

Sincerely,

5. Letter of offer

a. Offer --- a promise to supply goods on the terms and conditions stated.

b. Firm offer – an offer at a stated price within a certain time limit.

c. Non-firm offer– an offer made without engagement

d. Acknowledgement of the inquiry received previously.

e. Description of the quality and quantity of the goods in inquiry.

f. Prices of the good required

g. Terms of payment, date of delivery, and percentage of discount, the coverage of the price, etc. h. Period of validity.

Dear Mr. Locker,

We acknowledge receipt of your letter of March 15th, and confirm having faxed you today in reply, as per confirmation copy enclosed. You will note from our fax that we are in position to offer you 50 long tons of Tin Foil Sheets at the attractive price of Stg.(英国货币) 135 per long ton (英吨，长吨) CFR (成本加运费价) Shanghai for delivery within one month after your placing an order with us. Payment of the purchase is to be effected by an irrevocable letter of credit in our flavor, payable by draft(汇票) at sight in Pounds Sterling in London.

This offer is firm subject to your immediate reply, which should reach us no later than the end of this month. There is little likelihood of the goods remaining unsold once this particular offer has lapsed.

Sincerely,

6. Letter of order

Order --- a request to supply a specified quantity of goods.

Buyer: use special printed forms

Sellers: use printed acknowledgements.

a. Full details of description of goods, name, size, …

b. Quantity

c. Time and method of shipment

d. Mode of packing and port of destination.

e. Unit price and terms of payment as agreed upon in preliminary negotiation.

Letter of Order from New Customer

Dear Mr. Lewis:

Thank you very much for your quotation of 10th March enclosing patterns of your pure silk fabrics. We find both quality and prices satisfactory and, confirming our telephone conversation with your manager Mr. Smith yesterday afternoon, are pleased to place a trial order with you for the following items at the prices and terms and on the understanding that they will be supplied from current stock and reach us no later than April 30:

Quantity Pattern No. Unit Price

10000 yards 5001 US $ 15

15000 yards 5004 US $ 18

We expect to find a good market for these fabrics and hope to place further and large orders with you in the near future. Our usual terms of payment are by D/P at sight and we hope that they will

be acceptable to you. Meanwhile, should you wish to make inquiries about our financial standing, you may refer to our bank.

All these items are urgently required by our customers, we, therefore, hope you will make delivery at an early date.

Cordially,

7. Acknowledgment of the first order

a. Expression of pleasure at receiving the order

b.A favorable comment on the goods ordered

c. An assurance of prompt and careful attention

d. A mention of other products likely to be of interest

e. Hope for further order

Dear Mr. Welch：

We are writing to say how pleased we were to receive your order for pure silk fabrics and to welcome you as one member of our customers.

We confirm our acceptance of the order at the prices mentioned in your letter and subject to your agreement that delivery of the goods is to be made in May．We have confidence that the goods will turn out to your complete satisfaction when the goods reach you．They represent exceptional value of their prices．We confidently believe that you will have a good turnover, and that you will be able to place repeat orders with us in the near future．

Besides the pure silk fabrics we supply a wide range of other goods of which you may not be aware．Enclosed you will find a copy of our current catalogue and price list．Should you be interested in any of them．we shall be glad to send you Patterns. We hope that our handling of your first order will pave the way for further development of business between us and mark the beginning of a satisfactory working relationship．

Yours sincerely，

8. Letter of Complaint/Claim

a. Regretting the need to complain

b. Mention the date and number of order, delivery date and goods complained about, and list the price.

c. State your reasons for being dissatisfied and ask for an explanation, referring to the inconvenience and loss caused.

d. Suggest a possible solution

Letter of Complaint about Packing and Quality

Dear Mr. Destefano:

We duly received the peanuts of our order No.B256 on 20th Nov.,1997, but it is with great regret that we have to complain about the problems in packing and quality.

After careful examination, we have found that Bales No.4 and No.6 do not appear to have been packed in waterproof material and have become very badly stained and show signs of rotting.

We have also found that peanuts in Bale No.7 are not the same as the sample. Under separate cover we have sent you a parcel of this peanut and also one from the sample so that you will be able to make a comparison between them for yourselves.

We have always been able to rely on the high quality of your peanuts and packing and feel sure that as a matter of good-will you will wish to make the action needed to help us get over this present difficulty.

Sincerely,

Letter of Claim of Delay in Establishment 0f L／C

Dear Mr. McCoombs：

Re：Our s／c No．257，Your Order No．A586

Please note that we have repeatedly requested you by letters to expedite the opening of the relative letter of credit, so as to enable us to effect shipment on time．To our disappointment, however, we have received no reply from you so far．

You may be aware that your continued silence has placed us in an awkward position and it is impossible for us to leave the above s／c outstanding for too long．Consequently．we shall have no alternative but to cancel the s／c unless your L/ C reaches here by September 10．In the meantime，we reserve the right to lodge a claim on you for our losses incurred．

We have no wish to embarrass you and hope you will understand how we are placed and all possible steps will be taken by you to avoid any recurrence of similar nature in your future dealings with us．

Sincerely．