Dear Sirs, RE: COUNTER-OFFER FOR MOUNTAIN BICYCLES Thank you for your letter about the offer for

RE: EXTENDING VALIDITY OF THE L/C

Dear Sirs,

We regret to say that we have received your L/C related to the above mentioned sales confirmation until today．It is stipulated clearly in the sales confirmation that the relevant L/C must reach to us not later than the end of Aug．Although the reaching time of the L/C is overdue, we would like still to ship your goods in view of long-standing friendly relationship between us．However, we can not make shipment of your goods within the time stipulated in the sales confirmation owing to the delay of the L/C, Therefore, the L/C needs to be extended as follows:

(1) Time of shipment will be extended to the end of Oct..

(2) Validity of the L/C will be extended to Nov．15.

Your kind attention is invited to the fact that we must receive your L/C amendment before Sept．30．Otherwise, we will not be able to effect the shipment in time.

Looking forward to receiving your L/C amendment early, we remain.

Yours truely,

on, to, from, at, against, ensure, receipt, insure, refund, for, meet, meet with

Dear Sirs,

Re: Our Order No．1001 for 2 000 Washing Machines

We wish to refer you(1)our order No．1001 for 2000 Washing Machines Little Swan Brand, automatic Washing Machines,(2)which you will see that this order is placed(3)CFR basis.

As we now desire to have the shipment insured(4)your end．We shall be pleased if you will arrange to(5)the goods on our behalf(6)All Risks at invoice value 1000000 plus 10% i．e．RMB 1100000.

We shall of course to(7)you the premium upon(8)of your debit note or, if you like, you may draw on us at sight(9)the amount required.

We sincerely hope that our request will(10)your approval.

Yours faithfully,

Re: Order 8118

Dear Sirs,

Thank you very much for your E-mail of 8th November and the price you quoted us for Grapefruit.

We are pleased to place an order for 1000 tons of grapefruit with you if you can guarantee to deliver the goods before 10th December, because our customers need these goods badly to catch the Christmas Sale.

Please confirm the above order as soon as possible and fax us the relative P/I for opening the L/C．Please inform us of the date of dispatch immediately by E-mail on completing the shipment.Ⅻ．Translate the dialogue into Chinese.

Dear Sirs,

Re: Our Order No．1001 for 2000 Washing Machines

We wish to refer you to our order No．1001 for 2000 Washing Machines Little Swan Brand, automatic Washing Machines, from which you will see that this order is placed on CFR basis.

As we now desire to have the shipment insured at your end．We shall be pleased if you will arrange to insure the goods on our behalf against All Risks at invoice value 1000000 plus 10% i.e．RMB 1100000.

We shall of course to refund you the premium upon receipt of your debit note or, if you like, you may draw on us at sight for the amount required.

We sincerely hope that our request will meet with your approval.

Yours faithfully,

Dear Sirs,

Re: Men's Sweaters

Thank you for your letter of May 18 and samples.

We appreciate the good quality of men's sweaters, but we find your prices appear to be on the high side and out of line with the current price in the market．It would leave us only a small profit on our sales if we accept the prices you quoted.

We appreciate the quality of your goods and would like to have the opportunity to do business with you, but we have also to point out that the men's sweaters are available in our market from several European manufactures．All the prices quoted by them are lower about 10% than yours for the same quality．Therefore we suggest you should make a reduction by 10%.

It is in view of our long-standing business relations that we make you such a counter-offer．We hope you will take our counter-offer into consideration favorably and fax us your acceptance immediately.

We are looking forward to your early reply.

Yours faithfully,

(Signature)

A.Dear Sirs，

B.Dear Sirs:

C.Gentlemen,

D.Gentlemen:

A.Dear Sir，

B.Dear SirS:

C.Gentlemen,

D.Gentleman

Dear Sirs对应的结束语是Faith fully yours。()

A.Dear Sirs

B.Dear Madams