春节越来越临近，除了办年货，大家把干货也一起收了吧！赶快抱走这一批模板，请叫小编雷锋！

Dear Sir: May 1, 2008 
Inquiries regarding our new product, the Deer Mountain Bike, have been coming in from all parts of the world. Reports from users confirm what we knew before it was put on the market - that it is the best mountain bike available. Enclosed is our brochure. 
Yours faithfully 

Dear Sir: Jun.1, 2008 
We received your promotional letter and brochure today. We believe that your would do well here in the U.S.A. Kindly send us further details of your prices and terms of sale. We ask you to make every effort to quote at competitive prices in order to secure our business. We look forward to hearing from you soon.. 
Truly 

Dear Sir: June 4, 2008 
Thank you for your inquiry of June the 1st concerning the Deer Mountain Bike. It gives us great pleasure to send along the technical information on the model together with the catalog and price list. After studying the prices and terms of trade, you will understand why we are working to capacity to meet the demand. We look forward to the opportunity of being of service of you. 

Dear Sir: June 8, 2008 
We have received your price lists and have studied it carefully. However, the price level in your quotation is too high for this market, If you are prepared to grant us a discount of 10% for a quantity of 200, we would agree to your offer. You should note that some price cut will justify itself by an increase in business. We hope to hear from you soon. 
Yours truly 

Dear Sirs: June 12, 2008 
Thank you for your letter of June the 8th. We have accepted your offer on the terms suggested. Enclosed our will find a special price list that we believe will meet your ideas of prices. You should note that the recent advances in raw materials have affected the cost of this product unfavorably. However, for your order we have kept our prices down. 
Sincerely 

Dear Sirs: June 12, 2008 
Thank you for your letter of June the 8th. We regret that we cannot meet your terms. We must point out that the falling market here leaves us little or no margin of profit. We must ask you for a keener price in respect to future orders. At present the best discount offered for a quantity of 200 is 5%. Our current situation leaves us little room to bargain. We hope you will reconsider the offer. 
Truly 

Dear Sir: June 15, 2008 
We have discussed your offer of 5% and accept it on the terms quoted. We are prepared to give your product a trial, provided you can guarantee delivery on or before the 20th of September. The enclosed order is given strictly on this condition. We reserve the right of refusal of delivery and/or cancellation of the order after this date. 
Truly 

Dear Sir: June 20, 2008 
Thank you very much for your order of June 15 for 200 Deer Mountain Bikes. We will make every possible effort to speed up delivery. We will advise you of the date of dispatch. We are at your service at all times. 
Sincerely 

Gentlemen: 
Thank you for your order No. 599. In order to execute it, please open an irrevocable L/C for the amount of US$ 50,000 in ou* **vor. This account shall be available until Sep. 20. Upon arrival of the L/C we will pack and ship the order as requested. 
Sincerely 

Dear Sir: June 24, 2008 
Thank you for your letter of June 18 enclosing details of your terms. According to your request for opening an irrevocable L/C, we have instructed the Beijing City Commercial Bank to open a credit for US$ 50,000 in you* **vor, valid until Sep. 20. Please advise us by fax when the order has been executed. 
Sincerely 

Dear Sir： Sep. 1, 2008 
We are sorry to report that in spite of our effort, we are unable to guarantee shipment by the agreed date due to a strike at ou* **ctory. We are afraid that your L/C will be expire before shipment. Therefore, please explain our situation to your customers and secure their consent to extend the L/C to Sept.30. 
Sincerely 

Gentlemen: Sept. 5, 2008 
We received your letter today and have informed our customers of your situation. As requested, we have instructed the Beijing City Commercial Bank to extend the L/C up to and including September 30. Please keep us abreast of any new development. 
Sincerely 

Dear Sirs: Sept. 25, 2008 
Concerning our order No. 599 for 200 mountain bikes, so far you have shipped only 50 bikes against the shipment. We are notifying you that we reserve our right to claim on you for the shortage, if it is confirmed. We have given our customers a definite assurance that we would supply the goods by the end of September. We hope you will look into this urgent matter. 
Yours faithfully 

Gentlemen: 
In response to your letter of Sept.25, we regret your complaint very much. Today we received information from Hong Kong that the remaining 150 bikes were on a ship that developed engine trouble and had to put into port for repairs. The trouble was not serious, and the vessel is now on her way. She would arrive at your place tomorrow or the next day. 
Truly 

Dear Sirs: Oct. 2, 2008 
We are sorry that causes completely beyond your control have made it impossible for you to keep the shipment date of Sept. 30. Since you have failed to uphold your end of the agreement, we find it necessary to cancel our order. Unfortunately, our buyers cannot wait indefinitely for the units. We are sorry that it is necessary to take such a drastic step. 
Sincerely 

Gentlemen: Oct. 2, 2008 
We have received of your notice of delay of shipment due to mechanical troubles on the ship. We are pleased that the order is now on its way. Thank you for the notice. We are eagerly awaiting the ship's arrival. 
Yours faithfully 

Dear Sirs: Oct. 4, 2008 
Upon arrival of your shipment, the ship's agents noticed that case No. 5 was damaged and notified us. The number of articles in the case is correct according to the invoice, but the following articles are broken: (List of articles) 
As you will see in our survey report and of the ship's agents', that these units are damaged and quite unsaleable. Please send us replacements for the broken articles; we await your reply in due course. 
Sincerely 

Dear Sirs: Oct. 8, 2008 
Thank you for informing us of the damaged shipment. Since the units were packed with the best of care, we can only assume that the cases were handled roughly. We therefore urge you to lodge your claim with the insurance company. 
Sincerely 

Gentlemen: Oct. 8, 2008 
As soon as we got your letter we got in touch with the packers and asked them to look into the matter. It appears that the fault lies with the packaging materials used. We have since corrected the mistake. We apologize for the oversight, and are sending a new delivery immediately. 
Sincerely 

Dear Sirs: Nov. 30, 2008 
It has come to our attention that your payment is one month overdue. The units ordered were delivered to you on September 26 and were invoiced on September 30. Payment is due on October 30. We look forward to seeing your remittance within a week. 
Sincerely 

Dear Sirs: Oct. 3, 2008 
We have looked into the cause of the delay in payment and have found that our accounting department made an oversight in ****** your remittance. We are sorry for the inconvenience. The sum of US$ 20,000 has been sent to you by Telegraphic Transfer and should reach you sometime tomorrow. 

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