Dear Sirs, We have received your letter of Feb.23 that ponited out the price offered by us for our
Dear Sirs, We have received your letter of Feb.23 that ponited out the price offered by us for ou

Dear Sirs,

We have received your letter of Feb.23 that ponited out the price offered by us for our product is found to be on the high side.We regret to say that there is no possibility of our cutting the price to the extent you indicated,i.e.3%.These days,we have received a crowd of inquiries from buyers in other directions and expect to close business at something near our level.At present,we cannot see our way to entertain your counter-offer.

We assure you that your inquiries will receive our immediate attention.

Yours truly,

(Signature)

Make a firm offer after reading the following given letter on specific inquiry.

Dear Sirs,

We have seen your advertisement and are interested in your new product． (开门见山说明写信的目的)

Please quote us for the supply of the article, giving your price CIF Osaka, and let us have your earliest delivery date, your terms of payment, and discount for regular purchases． (直接向对方询盘)

We look forward to your early reply.

We have received your letter of May 10th, (infrom) ______ us of the rise of the price.

issuing, catalog, season, acknowledging, opportunity

Dear We have received your letter()receipt of the items we mailed to you and noticing us to cancel shipment of your order for those items which are back ordered. We will be()you a refund as soon as we have completed the necessary paperwork for your account. We would like to take this opportunity to thank you for shopping. Our new()should be arriving at your home shortly, and I believe you will be pleased by some of the beautiful choices our buyers have made this(). Thank you for your patience and understanding and for providing us with the()to be of service to you.

() our repeated requests, still we have not received your letter of credit up to now.

A、In terms of

B、In case of

C、In condition of

D、In spite of

Subject: Counter-offer

Dear Sirs,

We have been very pleased with your product, as you know．However, we find that we can obtain a price of $4．00 per hundred with a local firm．This is fifty cents per hundred lower than your price.

If you can see your way clear to meeting these figures we would be pleased to place with you an order that will carry us for the rest of this year．That order is likely to be one of the largest that we have ever placed with you.

Sincerely,