Paper presented at 17th Annual Convention & Seminar on “Modern Construction Materials for Building Industry”, Indian Bioldings Congress, May 2011, N.Delhi, India
Intercontinental Broadcasting Corporation (IBC) vs. Amarilla, G.R. No. 162775, October 27, 2006 Taxation Law Case Digest
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ENQUIRY I) Gap filling: 1. Enquiry for special term/43: Dear Sir/Madam Please send us your current pricelist and catalogue for bicycles !e !e are interested in models for bot" men and #omen$ and also for c"ildren !e are t"e leading/top bicycle dealers in t"is city #"ere cycling is %uality of your products is popular$ and "a&e interested in fi&e neig"bor to#ns If t"e %uality of your product is satisfactory and price are moderate/reasonable/ moderate/reasonable/ competiti&e$ #e e'pect to place regular orders for fairly large numbers In t"e reply please indicate #"et"er you #ill allo# us a special discount ("is #ould enable us to maintain t"e lo# selling prices #"ic" "a&e been an important reason for t"e de&elopment/gro#t" of our business In return #e #ould be prepared to place orders for a guaranteed annual minimum number of bicycles$ t"e figure to be mutually agreed If you #is" to discuss t"is please contact me on )*+,)-, Yours fait"fully 2. Enquiry to new supplier/44 supplier/44 Dear Sir/ Madam De..ers of S"effield inform/tell us t"at you are manufacturers of polyester cotton bed s"eets and pillo# cases cases !e are dealing/specialiing in te'tiles and belie&e t"ere is a potential mar.et in our area for moderately priced goods of t"is .ind Please let let me "a&e information/ details details of your &arious ranges ranges including sies$ colours and prices$ toget"er #it" samples of t"e different %ualities of material used Please state your terms of payment and discounts allo# on purc"ases %uantities/orders of not less t"an 011 of specific items prices %uoted s"ould include deli&ery to our address s"o#n abo&e Your early reply #ould be appreciated Yours fait"fully 4. Enquiry for Woo form !ietnam/ 44: Dear Sirs$ Your name and address "a&e been gi&en to us by t"e 2apan 3ietnam (rade 4ssociation 5irst of all #e #ould li.e to ta.e t"e opportunity of introducing oursel&es as one of t"e country6s leading companies specialiing/ dealing in on .inds of material for industry suc" as #oodc"ips$ iron ore$ coal$ scrap$ etc$7
4t present$ #e are e'tensi&ely engaged in importing "ard#oods and are no# planning/ proposing/ trying to e'tend our business into t"e soft#ood area and are in&estigating t"e possibility of importing from 3ietnam !e #ould$ t"erefore$ be grateful/ glad/ obliged if you #ill .indly let us "a&e your offer/ information of t"e goods in %uestion Yours fait"fully$ fait"ful ly$ ". Enquiry for price list an catalogue Dear Sirs$ !e "a&e read an ad&ertisement/ article in 89ffice Ne#s: about your range of &isible record system filing cabinets !e !e are interested in introducing a ne#/modern/ no&el filing system in our main office !e also #is" to install an electronic system for t"e storage and retrie&al of data Please send us price list and catalogue of your manual and electronic data processing systems$ %uote price 59; Please %uote us t"e lo#est price ?I5 Da Nang and indicate %uantities and &arious sies t"at you can supply for prompt s"ipment 0 !e #ould also li.e to .no# if you offer any trade discount ) !e !e are loo.ing for a manufacturer #"o can supply us #it" a #ide range of s#eaters for t"e teenage mar.et - If t"ere is any furt"er information you need$ please contact us$ or to go our #ebsite at t"e address abo&e @ !e !e regret t"at #e are no# unable to offer "ig"A%uality tea for immediate s"ipment * If you can meet orders of o&er 011 garments at one time$ please send us your current catalogue and price list ,1 !e !e usually deal on a ,1 B trade discount basis #it" an additional %uantity discount for orders o&er ,$111 units ,, In case #e #is" to ma.e early payment on ?9D basis$ #"at cas" discount you #ould allo# usC
,+ Selling prospects for your garments in t"is mar.et are promising and #e loo. for#ard to recei&ing your early %uotation and pattern card ,= !e are interested in t"e purc"ase of tea of 3ietnam origin for immediate s"ipment ,> !e !e understand t"at you are leading e'porters of t"e goods and you can pro&ide t"e specifications #e needs ,0 If your price is reasonable$ %uality satisfactory and deli&ery acceptable$ #e #ill place large orders ,) Se&eral of our customers "a&e recently e'pressed interest in your leat"er s"oes and in%uired about t"eir %uality and price ,- !e !e are t"in.ing of getting a supply of 3ietnam tea Please send us your best offer by cable indicating origin$ pac.ing$ %uantity a&ailable and t"e earliest time of s"ipment ,@ Please %uote your price in 5?4 basis$ indicating freig"t for deli&ery by sea to ai P"ong ,* S"ould t"e %uality in%uired for be una&ailable$ you mig"t$ you mig"t deli&er its nearest e%ui&alent +1 4s #e are li.ely to place large orders regularly #e trust you consider t"e allo#ance of certain fa&orable terms and conditions II) $etter $etter 1/ 4%: 4 %: &ony & ony Internet Interne t #!' (* ( *!I#* !I#*#+
Dear Sirs !e are one of t"e outstanding retailers specialiing in "ouse"old electronics in 3ietnam Your name #as gi&en to us by our Singaporean business partners !e !e learn t"at you are an establis"ed #"olesaler of t"ese products !e are interested in your Sony Internet (3A ;R43I(4 (M D E-+1 series ("erefore$ #e #ould be pleased if you could could send us more details details concerning your product$ product$ prices and especially especially promotional promotional programs as t"e sales sales "ere in t"e end of t"e year is really really "uge !e loo. for#ard to your reply Yours fait"fully $etter 2/4,: sweaters for c-ilren Dear Sirs !e are an establis"ed importer of s#eaters for c"ildren$ #"ic" is a potential mar.et in 3N !e .no# your name from t"e
$etter 3/ 4,: ,,'e spot computers: Dear Sirs !e are a medium Gsied computing distributor in 3N #it" many points of sale in trade and education center !e .no# your name from an ad&ertisement on 4pril +1,0 and #e are particularly interested in your H** of #"ic" you are a sole supplier !ould you please gi&e us more information including sales literature about t"is product so t"at #e can introduce it to our customersC ("e reason is t"at #e are sure it #ould attract t"em a lot and t"ere #ould be a "ig" demand for itit in our mar.et 9n t"e t"e order "and$ #e #ould be pleased if you could could consider allo#ing us an opportunity to become your distributor in 3N !e loo. for#ard to your reply Yours fait"fully $etter 4/ "0: ulloer' I+E Dear Sir !e are an establis"ed importer of construction mac"inery in 3N !e learn your name from an online ad&ertisement and #ould li.e to e'press our interest in your range of bulldoers !e #ould be pleased if you could send us your catalogue$ broc"ure$ %uotation and an firm order for t"is product Enclosed please find t"e broc"ure introducing oursel&es and a list of our #orld#ide business partners partners !e #ould also li.e to stress/ emp"asie/ say/ tell t"at price is &ery important in t"e 3ietnamese mar.et$ as t"ere are many ot"er brands from 2apan $ Russia and so on ("erefore if you #ould li.e to oin us$ #e #ould re%uire fa&ourable/ preferential policies concerning concerning prices for t"e first first order of t#o items items In more detailed #e #e #ould li.e to suggest suggest deferred payment for t"is order If t"e terms abo&e suit you$ #e "ope t"at t"ere #ill be more orders in t"e future due to t"e big demand in 3ietnamese mar.et !e loo. for#ard to your reply Yours fait"fully
REP
("is selection includes se&eral ne# and attracti&e models/ items in #"ic" t"e #aterAresistant %ualities "a&e been impro&ed by a special process Due to economy/ effecti&eness in our met"od of manufacture$ it "as also been possible to reduce our prices #"ic" are no# lo#er t"an t"ose for imported #aterproof garments of similar %uality %uality !"en you "a&e an opportunity to inspect/ see t"e garments$ please let us .no# #"ic" you "a&e decided to .eep and arrange to return t"e remainder/ rest/ balance as early as possible I "ope t"is first selection #ill meet your re%uirements If you #ould li.e a furt"er selection$ please do not "esitate to let me .no# Yours sincerely 2/ 52: eply to request for sole istriution rig-ts Dear Mr Sanderson ("an. you for your letter of @ 4pril en%uiring about our ;E<<(9NE ;E<<(9NE radio and tele&ision products ("is range "as been discontinued and replaced by t"e ?<4IR(9NE You #ill see from t"e enclosed catalogue t"at t"e ne# models are attracti&ely designed and include t"e latest tec"nical impro&ements 4lt"oug" rat"er more e'pensi&e t"an t"eir predecessors predecessors$$ t"e ?<4IR(9NE models "a&e already been #ell recei&ed and good sales are being reported regularly from many areas 4s part of our efforts to reduce manufacturing costs$ I am sure you #ill understand t"at #e must increase sales by distributing t"roug" as many dealers/ outlets as possible Dealers in ot"er areas appear to be #ell satisfied #it" t"eir sales under t"is arrangement$ and it appears to be #or.ing &ery #ell I "ope #e can loo. for#ard to recei&ing your orders soon$ and #ill be glad to include your name in our list of appro&ed dealers$ #it" your permission I loo. for#ard to your early reply Yours sincerely 3/ 53: eply to request for special terms Dear Ms Denning I #as glad to learn from your letter of ,@ 2uly of your interest in our products 4s re%uested our catalogue and price list are enclosed$ toget"er #it" details of our conditions of sale and terms of payment
!e "a&e considered your proposal to place orders for a guaranteed annual minimum number of mac"ines in return for a special allo#ance o#e&er$ o#e&er$ after careful consideration #e feel it #ould better to offer you a special allo#ance on t"e follo#ing scale basisJ 9n purc"ase of e'ceeding an annual total ofJ ,$111 USD but not e'ceeding =$111 =$111 USD =B =$111 USD but not e'ceeding -$011 -$011 USD >B -$011 USD USD and and abo&e abo&e 0B No special allo#ance allo#ance could be gi&en gi&en on annual purc"ases purc"ases belo# ,$111 USD USD I feel t"at an arrangement in t"ese lines #ould be more satisfactory to bot" our companies 9rders #ill be subect to usual trade reference I loo. for#ard to #or.ing #it" you and "ope to "ear from you soon Yours sincerely 4/54 Dear Mr Morreau ("an. you for your en%uiry/ letter of +-t" 2une in #"ic" you e'pressed an interest in relating a selection of our products in your s"ops in 5rance Please find enclosed our current broc"ure and price list In response to your re%uest for a +1B trade discount$ #e regret t"at #e cannot offer more t"an ,0B o#e&er$$ #e do gi&e a 0B %uantity discount on order for o&er K,1$111 !e o#e&er !e are sure t"at you #ill agree t"at t"ese terms are "ig"ly competiti&e competiti&e !e are confident t"at #e can deli&er #it"in + mont"s as you re%uire$ but #is" to emp"asie t"at payment #ill "a&e to be sig"t draft until #e "a&e establis"ed a business relations"ip ("an. you for your interest and #e "ope to "ear from you soon Yours sincerely "/54: Dear Sirs ("an. you for your en%uiry of ,st Dec for ladiesL #oolens
!e "a&e muc" pleasure in sending you "ere#it" a fairly full collection of our latest and best selling designs and "ope some of t"em #ill interest you !e #ould li.e to dra# your special attention to our e'clusi&e %uality old Ring #"ic" "as been an outstanding success !e !e belie&e t"at it represents t"e best &alue for money in t"is type of goods and #e are sure t"at you #ill find it sells #ell indeed If t"e range of patterns #e "a&e selected does not contain anyt"ing you #ant$ please do not "esitate to let us .no# your e'act re%uirement re%uirement !e loo. for#ard to your order #"ic" #ill "a&e our best attention Yours fait"fully II) #ranslation: , 9ur product is efficient$ dependable$ time sa&ing and economical and you #ill be surprised "o# little it costs + 9ur special afterAsale ser&ice contracts ensure lasting operation at t"e pea. of efficiency = 9ur goods enable you to offer your customers an item t"at is beyond criticism in t"ose &ital %ualities of road "olding and reliability > !e !e are prepared to gi&e you a special discount of =B on any orders recei&ed on or before ) Marc" 0 ("ey are made in a #ide range of attracti&e styles and colors and are as ric"Aloo.ing and beautiful as muc" more e'pensi&e coats ) !e !e understand t"at t"ere is good demand for Macadamia in your mar.et and ta.e t"e liberty of sending you #it" t"is letter a copy of our current price list I "ope t"at you #ill introduce it to potential buyers at your end - !e !e regret being unable to %uote on 59; basis as it is our general practice to do business #it" all our clients on ?I5 terms @ !e !e are offering t"e goods of t"e &ery "ig"est %uality on unusually generous terms and #ould #elcome t"e opportunity to ser&e you * !e !e feel assured t"at you #ill find our products satisfactory in e&ery #ay$ #ay$ and a ready sale for t"is e'cellent material #it" it ,1 4s t"ere is an up#ard tendency in t"e price of c"emicals$ #e "ope t"at you #ill ta.e full ad&antage of t"is e'ceptional opportunity and place your order #it"out delay
,, !e ac.no#ledge #it" t"an.s receipt of your letter of +1 May In reply$ #e "a&e pleasure in sending$ for your collection$ a compre"ensi&e range of samples on arts and crafts$ for #"ic" t"ere is a regular demand on your mar.et ,+ !e !e "a&e pleasure in attac"ing$ for your reference$ t"is season6 season6ss price list and catalogue introducing many no&elties and some &ariations on t"e lines #"ic" #ere most popular last season$ and as #e are able to offer prompt deli&ery$ #e "ope to recei&e your official order in t"e near future ,= Enclosed you #ill find out latest catalogue No ,+= and price list %uoting our most fa&orable terms and conditions$ and #e belie&e t"at our products #ill meet your re%uirements ,> In &ie# of t"e bris. demand for t"is commodity and out limited stoc. of t"ese goods$ #e recommend you to ma.e prompt decision and place t"e order #it" us as soon as possible ,0 ("e price on ?I5 aip"ong terms e'cludes t"e o&erland freig"t and insurance from t"e port of destination to any ot"er inland city ,) ("ese goods "a&e been s"ipped to &arious mar.ets #"ere t"ey "a&e been enoying t"e #arm #elcome of t"e endAusers It #ould be your ad&antage to try out a s"ipment ,- !e !e "a&e pleasure in ad&ising you t"at #e rare #ell prepared to supply cotton te'tiles #"ic" "a&e already met #it" #arm reception abroad ,@ 5or t"e sa.e of our longAstanding partners"ip$ !e !e are prepared to grant you a =B discount$ and a additional %uantity discount of 0B if t"e &alue of a single order e'ceeds ,11$111 dollars ,* It is ust in consideration of your big order t"at #e can ma.e can ma.e an e'ception by offering you an allo#ance of 0B (o (o be fran. #it" you$ t"is #ould be a sacrifice on our part$ as #e "a&e %uoted you our roc.Abottom price +1 !e !e usually allo# a +B discount for an order of ,111 pieces$ and regret to inform you t"at t"is is t"e best #e can gi&e gi&e at present as a "ig"er rate #ill #ill put us to great trouble trouble III) $etter:
!ar#ic. Street 5orest ill Dear Mr ;lac. ("an. you for your en%uiry and your interest in our range of leat"er s"oes and "andbags I am enclosing an offer No D( >>01 Please note t"at all products are made from carefully selected materials and by No, ran.ed #or.mans"ip Samples of leat"er types$ toget"er #it" illustrated catalogue #ill be sent to you by a separate post !e "as e'ported t"ese items to many countries #"ere customers "a&e e'pressed t"eir great satisfaction #it" "ig" %uality$ attracti&e designs$ elegant colors and reasonable prices ("erefore$ #e completely belie&e t"at t"ese t"ese products #ill #ill find a ready sale in England mar.et 4ll prices are %uoted 59; ?at
Yours sincerely$ PP ong Nguyen$ signed Sales 9ffice Manager Encl Encl 1, off offer er No No D( >> >>01 01
#ould li.e it to be %uoted ?I5
("an. you for your en%uiry of No& ,1t" +1,) in #"ic" you e'pressed an interest in our selection of s#eaters !e !e #ould li.e to inform t"at #e are in t"e position to meet your re%uirements 4s re%uested$ #e can allo# you a %uantity discount of 0B on all orders o&er +$111 and t"e usual allo#ance for a trade discount in Italy is ,0B$ and #e al#ays deal on payment by sig"t draft o#e&er$ o#e&er$ #e #ould be prepared to consider t"is once #e "a&e establis"ed establis"ed a long G standing business relations"ip #it" you Enclosed you #ill find our summer catalogue and price G list %uoting prices ?I5
77E I) Gap filling 1. *n offer for aluminum fittings: 8pg. ,4) Dear Mr ?"an !e t"an. you for your letter of +0 2une$ and are glad to inform you t"at all t"e items listed in your en%uiry are in stoc. !e are enclosing a proAforma in&oice for t"e aluminum fittings you are interested in if you #is" to place a trial order$ order$ #ill you please please arrange for settlement settlement of t"e in&oice by draft t"roug" your ban.$ and ad&ise us at t"e same time !e can guarantee deli&ery in Melbourne #it"in = #ee.s upon receipt of your instructions If you re%uire t"e items earlier/ promptly/ urgently$ #e #ill arrange for t"em to be sent by air$ but t"is #ill$ of course$ entail "ig"er freig"t c"arges !e are enclosing details of our terms of payment$ and #ould be "appy to discuss #it" you if you let us .no# "o# large/big/great your orders are li.ely to be !e are also enclosing a copy of t"e report$ #"ic" appeared in Marc" issue of ("e Metal !or.er$ on our 4
2. ffer for eart-'mo6er Dear Mr7 ("an. you for your en%uiry of ,) 4ugust regarding/ concerning concerning our eart"Amo&er displayed/ s"o#n at t"e International 5arm Mac"inery 5air in ;orn In ans#er/ about to t"e specific %uestions in your email$ first let me say #e are #illing to consider substantial discount on orders o&er =11$111 4ll our mac"inery is guaranteed for = years against normal use$ and #e "a&e se&eral branc"es/ agencies in your country #it" mec"anics trained to ser&ice all our products !it" !it" regard to t"e terms of payment$ #"ic" you mentioned$ #e #ould consider payment by =1Aday ;/E$ D/4$ pro&ided you could offer + references I confirm t"at #e can fulfill orders #it"in = mont"s$ unless t"ere are unusual specifications$ and you can buy e%uipment from us directly or t"roug" our agents in your country 4s re%uested$ I6m sending our current catalogue and price list to you by e'press email I t"in. you #ill find t"e e%uipment on pages ,1A,0 particularly interesting for t"e #or. you "a&e in mind If you re%uire any furt"er information$ please contact me Yours sincerely 3. ffer for plastic 9itc-enware Dear Sirs !e are &ery pleased to "a&e your en%uiry and are enclosing pricelist you re%uested toget"er #it" our terms of sale 4s you "a&e e&idently realied$ plastic .itc"en#are "as already ousted "ea&y and e'pandable metal$ glass Dealers #"o "a&e displayed our brig"tly coloured range "a&e reported good sales e&en in t"e present season$ season$ #"en sales are are usually at t"eir lo#est lo#est 4fter studying our prices and our generous/ good/ preferential terms to trade$ you #ill understand #"y #e are #or.ing at full capacity to meet t"e demand !e !e #ould ad&ise you$ t"erefore$ to let us "a&e your order by t"e end of t"e mont"$ as t"is #ill enable you to "a&e stoc. of our attracti&e lines by Easter !e loo. for#ard to t"e opportunity of being of ser&ice to you Yours fait"fully 4. ffer for furniture an fittings Dear Sirs !e t"an. you for your en%uiry of =, 2anuary and can confirm our telep"one con&ersation of yesterday$ yesterday$ in #"ic" #e informed you t"at #e can deli&er part of t"e goods re%uired form stoc. in accordance #it" t"e enclosed detailed offer offer 5or t"e balance #e #ould re%uire appro'imately t"ree #ee.s from t"e date of recei&ing your confirmation t"at t"is arrangement is acceptable
Prices %uoted are 59; to =1 of t"is mont"$ and #e "a&e as.ed "im to ma.e appointment to &isit you during t"is period e #ill "a&e #it" "im a full range of samples of our "andmade lines and is aut"oried to discuss t"e terms of an order #it" you or to negotiate a contract !e t"in. our products #ill be #"at you #is" for t"e fas"ion trade and loo. for#ard to t"e opportunity of doing business #it" you Yours fait"fully II) #ranslation: , ("ere #ould certainly be no trouble in supplying you #it" a fairly selection of our latest and best selling models t"at #e produce for all ages + !e !e are confident t"at our offer #ill be acceptable to you and loo. for#ard to recei&ing your trial order soon = !e "ope you #ill find t"e terms mentioned in t"is offer satisfactory$ and #e can assure you t"at your order #ill al#ays recei&e our best attention > Due to t"e demand for t"is commodity on t"e #orld greatly e'ceeds t"e supply$ supply$ #e find it impossible to ma.e an offer for t"is .ind at present 0 (ec"nical (ec"nical documents are re%uired to be made in = sets 9ne set s"ould be for#arded to you earlier for translation purpose ("e ot"ers #ill be s"ipped #it" t"e goods ) 9ur products #ill enable you to offer your customers an item t"at is beyond criticism in t"ose &ital %ualities of durability and reliability - ("e goods are to be pac.ed in card board bo'es #it" flo#er designs suitable for display in supermar.ets
@ ("e ne# pac.aging for our tea sets is in 3ietnamese 3ietnamese traditional style and #e are confident t"at it #ill attract customers * 9ur pac.aging is not only sea#ort"y but also strong enoug" to protect t"e goods from possible damages ,1 !e !e #ill pac. ,1 doen of goods to a carton$ gross #eig"t of =1 .gs eac" carton ,, !e !e "a&e ta.en due note you6re your re%uirements for laser toys but regret our inability to supply at present !e !e #ill certainly ma.e you an offer as as soon as t"ere is is stoc. a&ailable a&ailable ,+ Pac.ing #ill be conducted under your specific instructions You You may rest assured t"at #e #ill ta.e special care of pac.ing to a&oid possible damage in transit ,= ("e goods are to be pac.ed in +Aply ute bags$ 01 .gs net eac"$ being stitc"ed #it" ute ropes$ suitable for "andling and sea transportation ,> ("e buyer s"all open an irre&ocable ? at =1 days deferred payment t"roug" a ban. of international reputation reputation in t"e seller6s fa&or for payment of >1$111 M( to t"e account of t"e ban. for 5oreign trade of 3ietnam 3ietnam ? s"all be opened #it"in - days of t"e conclusion of t"e contract ,0 ("e goods are to be pac.ed in ne# steel drums #it" t"e steel t"ic.ness of , mm ,) ("e goods are to be pac.ed in #ooden crates strengt"ened strengt"ened by steel straps ,- 9n t"e surface of eac" pac.age$ pac.age number$ measurements$ net #eig"t$ gross #eig"t$ lift position$ ? number and t"e #ords 8.eep 8.eep it dry: are to be mar.ed mar.ed ,@ 4ll t"e goods are to be pac.ed in #aterAproof paper strengt"ened at bot" ends to a&oid #ear and tear due to friction ,* ("e goods are to be pac.ed in ne# ute bags$ being stitc"ed by ute ropes in @ stic"es s"aped +1 9n t"e outer of eac" pac.age$ s"ipper6s name$ consignee6s consignee6s name$ port of destination$ origin and number , to ,1 are mar.ed III) $etter $etter 1/100: cas-ew nuts Dear Mr Smit" !e t"an. you &ery muc" for your en%uiry dated7for our cas"e# nuts grade 4, and are &ery pleased to ma.e an offer on t"e terms and conditions as follo#sJ , ?ommodityJ ?as"e# nuts grade 4,$ origin 3ietnam$ 3ietnam$ crop +1,> + SpecificationsJ No foreign matters$ moistureJ 1+B ma'$ defecti&e grainsJ 1+B ma' = QuantityJ +1 M($ V 0B at t"e seller6s option > PriceJ US,111/M($ US,111/M($ ?I5
0 PaymentJ by irre&ocable letter of credit at )1 days sig"ts to be opened t"roug" t"e ;an. for 5oreign (rade of 3ietnam$ 3ietnam$ ?M$ to t"e account of Deli&eryJ to be made not later t"an ,0 4ug +1,0 (ranss"ipment (ranss"ipment and partial s"ipment are not allo#ed 0 PriceJ as per t"e enclosed pricelist ) PaymentJ to be made by irre&ocable confirmed letter of credit to be opened t"roug" t"e ban. of international repute$ =1 days prior to s"ipment and &alid #it"in >0 days in our fa&or against t"e follo#ing documents in = originals unless e'pressly statedJ A ?lean s"ipped on board ;/< mar.ed freig"t prepaid A ?ommercial in&oice , original$ + copies A Pac.ing list A ?ertificate of origin A ?ertificate of %uantity and %uality A Insurance policy
!e are confident t"at you #ill find our products are offered at competiti&e prices on most generous terms !e !e "ope t"at #e #ill "a&e an opportunity to be of ser&ice to you and you #ill be assured t"at your orders #ill al#ays get out best attention Yours sincerely $etter 3: multi'purpose multi'purpose pac9ing mac-ine Dear Sir !e ac.no#ledge #it" t"an.s t"e receipt of your en%uiry for multiApurpose pac.ing mac"ine and are &ery pleased to ma.e a firm offer until , Dec +1,0 on t"e follo#ing terms and conditionsJ , ?ommodityJ multiApurpose pac.ing mac"ine + QuantityJ 0 items = PriceJ ++11/ item$ ?I5 QualityJ 4s per t"e ;uyer6s specifications No ,+= enclosed #it" t"is offer 0 PaymentJ to be made by (/( for =1B of t"e order &alue #"en t"e goods arri&e at mont"s from t"e date of dispatc" or +1 mont"s from t"e date of use 9nce you "a&e recei&e t"e consignment$ #e #ill arrange one of our representati&es to call on you to "elp you #it" installation and demonstration 4ll accommodation and tra&elling e'penses for t"is staff #ill be to our account @ (ec"nical documentsJ to be made in + sets and for#arded earlier to you by air !e "ope t"at t"e abo&eAmentioned terms and conditions are acceptable to you and are confident t"at once you "a&e seen our mac"ine in operation$ you #ill satisfy #it" it Yours fait"fully $etter 4/ 103: rattan tale sets Dear Mr Smit" !e t"an. you for your en%uiry concerning about our rattan table sets !e "a&e pleasure to enclose t"e offer No ?/1@ toget"er #it" our current catalogue and pricelist on t"e follo#ing terms and conditionsJ , SpecificationsJ as per model No ?(/+1> illustrated in t"e catalogueJ eac" set "as one table and four c"airs
+ PriceJ firm/fi'ed price ,+1 pound per set$ ?I5 PaymentJ to be made in pound by irre&ocable ? on sig"t draft basis to be opened at t"e first class ban. in England =1 days days prior to deli&ery/ s"ipment s"ipment to t"e Seller6s Seller6s account at at Industrial and ?ommercial ban. of 3ietnam$ 3ietnam$ anoi ;ranc" in our fa&or for ,11 of t"e &alue of goods to be deli&ered !e are confident t"at our product #ill be popular in your mar.et t"an.s to t"eir #ellAselected and good %uality material used in t"eir production$ attracti&e designs$ good #or.mans"ip ad reasonable price !e loo. for#ard to recei&ing your order soon Yours fait"fully $etter "/104: (amoo 6ase: Dear Sirs ("an. you for your en%uiry No 1,/3A?/1* dated +1 4pril 4pril +1,+ and enclose our firm offer until ,2uly +1,+ for )>11 units of bamboo &ase model 3 ,@@) on t"e usual terms and conditionsJ ("e goods #ill be s"ipped in t#o lotsJ t"e first s"ipment of =+11 units on ,0 2uly +1,+ and t"e second of =+11 units in t#o #ee.s6 time on +@ of t"e mont" ("e price #ill be US ,+/ unit$ 59; ai P"ong Port$ including pac.ing Payment #ill be made in US; by irre&ocable ? to be opened t"roug" Nort"ern Euro ?ommercial ;an. ,0 days prior to t"e s"ipment &alid for >0 days to t"e account of t"e ;an. for foreign trade of 3ietnam$ anoi branc" in our fa&or for ,11B &alue of t"e goods to be s"ipped !e #ould li.e to point out t"at our products are no# selling &ery #ell !e are prepared to allo# =B discount for orders of o&er USD ,11$111 !e loo. for#ard to your furt"er big orders Yours fait"fully 3u Duc "oan
E ;o6ering letter: Dear Mr Smit" !e t"an. you for your en%uiry dated September +1t" +1,) regarding our #as"ing mac"ines Erectro Model =1+ !e !e are &ery pleased to enclose our price A list for t"is item o#e&er$ #e #ould li.e to stress t"e follo#ing points
Price is -11 per unit ?I5 aip"ong port including pac.ing !e !e #ould li.e to allo# you a discount of ,1B off t"e total &alue of t"e order in addition to a 0B commission since t"is is bot" your first order and a ne# item in 3ietnam mar.et Payment s"ould be made by irre&ocable ? at *1 days6 sig"t after dispatc" instead of )1 days as re%uested because of our consideration of transportation transportation time It is suggested t"at you are not re%uied to confirm ? since #e usually settle t"e payment in due course during business bet#een our t#o companies ("e goods s"ould be pac.ed in strong "ard cartons and t"en put in containers +16$ suitable for long &oyages !e s"all ma.e deli&ery and inform you of E(4 #it"in + #ee.s at least for ta.ing deli&ery at our earliest con&enience !e s"all be responsible for ta.ing t"e import license and %uota as #ell as ma.ing all related necessary customs procedures 4s agreed$ #e are not allo#ed to sign any sales contract #it" ot"er companies to supply t"is item in 3ietnam 9nce again$ t"an. you for your en%uiry !e are loo.ing for#ard to recei&e your official order Yours sincerely Signed Sales Manager Encl 1, price A list I) Gap filling: 1/11": Dear Sirs !e ac.no#ledge #it" t"an.s t"e receipt of your offer datedand are pleased to enclose our order No =)-@ for > items under your catalogue Please note t"at all t"ese items are urgently/prompt urgently/promptly ly re%uired by our customers !e$ !e$ t"erefore$ "ope you #ill arrange to "a&e t"em deli&ered as soon as possible ("is is our trial order only$ if #e find t"em satisfactory in %uality and a ready sale in our mar.et$ #e s"all be placing furt"er large orders In t"e meantime$ #e are loo.ing for#ard to your early confirmation Yours fait"fully
2/11": rer for croc9ery Dear Mr Please find enclosed an order R,+=> from our principals ("ey "a&e as.ed us to inform/ instruct/ ad&ise you t"at sets of croc.ery ordered s"ould be pac.ed in si' crates$ ten sets per crate$ #it" eac" piece indi&idually #rapped$ #rapped$ and t"e crates mar.ed clearly #it" t"eir name$ t"e #ords fragile$ croc.ery$ and numbered ,A) ("ey "a&e agreed to pay by ?$ #"ic" #e discussed on t"e p"one last #ee.$ and t"ey #ould li.e deli&ery before t"e end of t"is mont"$ #"ic" s"ould be easily effected as t"ere are regular sailings from *- #"ic" #e are at present ma.ing up up ("e instrument #ill be #rapped indi&idually in @ crates numbered and mar.ed #it" our logo ("ey #ill be sent airfreig"t ?I5 Marseille to reac" you not later t"an ,@ May 9ur in&oice s"o#ing t"e ,+B trade and = B %uantity discount$ t"e insurance certificate and t"e air#ay bill #ill be sent sent to t"e ;an. of Marseille Marseille as re%uested re%uested Yours sincerely 4. *6ice for ispatcDear Mr 5urt"er to our telep"one conser&ation on 5riday$ 5riday$ I am #riting to you concerning you order No ,+=$
#"ic" #as made/ placed #it" us on ,1 2anuary 2anuary 9nce again$ I must apologie for t"e delay in processing t"is t"is order order ("is #as due to a staffing staffing s"ortage s"ortage o#e&er$ since I spo.e to you$ #e "a&e ta.en on > ne# employees at our depot$ and I am pleased to tell you t"at your order is no# ready for dispatc" It #ill reac" you #it"in fi&e #or.ing days Special care "as been ta.en to ensure t"at s"ipment "as been pac.ed according to your re%uirements Eac" item #ill be indi&idually #rapped to a&oid damage Yours sincerely "/115: * ecline to an orer for #! Dear Mr ?"an !e #ere pleased to recei&e your order of + No&ember for ) 4tlantis (3s o#e&er$ since you state t"e firm condition of deli&ery before deli&ery before ?"ristmas$ ?"ristmas$ #e deeply regret t"at #e cannot supply you on t"is occasion ("e manufacturers of t"ese goods are finding it impossible to meet current demand for t"is popular (& !e placed an order for +> sets one mont" ago$ but #ere informed t"at all orders #ere being met in strict rotations 9ur o#n order #ill not be met before t"e end of 2anuary 2anuary I understand from our telep"one con&ersation t"is morning t"at your customers are un#illing to consider ot"er ma.es In t"e circumstances I "ope you #ill be able to meet your re%uirements from some ot"er suppliers/ sources sources May I suggest t"at you try (ele&ision Ser&ices
Payment is to be made by an irre&ocable ? opened by t"e ;uyer in fa&or of t"e seller #it"in ,0 days after t"e buyer recei&es t"e notice t"at t"e goods are ready to be s"ipped and t"e ad&ice t"at t"e import license is obtained
0 uarantee #ill be ,+ mont"s form t"e date of deli&ery deli&ery ("e seller s"all be liable for any defect in t"e goods deli&ered If any defect comes to lig"t in t"e period$ t"e seller s"all replace$ repair$ repair$ modify or remedy suc" defect free of c"arges to t"e buyer ) 4ll t"e necessary documents associated associated #it" t"e mac"ine must be signed by you and sent to us immediately upon your acceptance to t"is order - ("e goods are re%uired to be insured under marine all ris. terms #it" t"e first class insurance company @ Insurance is re%uired to be obtained by t"e seller form t"e first class insurance company nominated by t"e buyers * !e !e regret t"at most of t"e cases in t"e pre&ious s"ipment #ere bro.en on its arri&al$ #"ic" leads to inferior %uality %uality ("erefore$ for t"is s"ipment$ #e suggest you s"ould strengt"en #it" steel straps ,1 !e !e "ope you #ill gi&e furt"er t"oug"t to t"e matter o#e&er$ o#e&er$ if you feel you cannot accept our offer$$ #e "ope it #ill not pre&ent you from approac"ing us !e are al#ays "appy to carefully consider offer any proposals li.ely to lead to business bet#een us ,, ("e goods are re%uired to be pac.ed in strengt"en crates to sa&e freig"t 4ll t"e goods are to be #rapped in #aterproof paper 4 metal case as you suggest #ill not be economical ,+ Please send us t"e tec"nical documents suc" as dra#ing$ manuals$ catalogue$ etc for our consideration and 3ietnamese translation ,= (o (o minimie possible damage in transit$ t"e goods are re%uired to be pac.ed in #ooden cases carefully steel "ooped ,> Your Your order "as recei&ed our immediate attention$ "o#e&er$ "o#e&er$ because ra# material did not reac" us on time$ #e are afraid t"at #e are unable to fulfill your order before7 ,0 4s #e are in urgent of t"ese goods$ #e re%uest t"at you arrange e&eryt"ing in order to ensure timely s"ipment ,) !e !e must insist on deli&ery #it"in t"e period specified and reser&e t"e rig"t to reect t"e goods s"ould t"ey be deli&ery late ,- !e !e t"an. you for your order$ but &ery muc" regret t"at because of "ea&y local demand for t"e items ordered$ #e are no# out of stoc. of t"e goods you re%uired ,@ !e !e are confident t"at our ne# items #ill gi&e you a full satisfacti satisfaction on in all aspects as our best attention "as been paid to your order in general and to its deli&ery in particular particular ,* 5airy spea.ing$ #e "a&e "ad a lot of difficulties in e'ecution of t"e contract due to some recent c"anges in import %uotasW t"erefore$ t"e delay in deli&ery is una&oidable +1 !e !e regret t"at #e "a&e to turn do#n your order as #e cannot see any #ay to offer you an allo#ance you "a&e as.ed for III) $etter:
1/120: oncrete riller an steel cutter: Dear Sirs !e ac.no#ledge #it" t"an.s t"e receipt of your offer No ?M,+>) dated +0 No& +1,0 toget"er #it" catalogue No ?D1,> for concrete driller and steel cutter and are pleased to enclose our order No 3M 1,for + items ?D += and S? +, under your catalogue !e #ould li.e to point out t"at payment is made by irre&ocable ? at sig"t for =1B of t"e total &alue of t"e goods$ t"e balance is made by (/( #it"in , mont" after receipt of t"e goods instead of payment by ? for t"e total &alue as stated stated in your offer offer uarantee #ill be ,+ mont"s from t"e date of use rat"er t"an from t"e date of dispatc" If t"e mac"ine pro&e to be defecti&e defecti&e during t"e guaranteed guaranteed period$ t"e seller seller underta.es to replace replace or repair any defecti&e part free of c"arge Please send us > sets of tec"nical documents for instruction of installation$ installation$ operation and maintenance If possible$ #e #ould be grateful if you could arrange one of your representati&es to call on us to "elp us #it" our demonstration !e #ould li.e to stress t"e importance of due deli&ery as #e are also in urgent need of t"ese goods to complete our sales #it" our customers$ and t"e failure to ma.e due deli&ery #ill "a&e a negati&e effect on our customers6 #or.ing progress !e !e "ope t"at you could allo# us a %uantity discount of 0B on our furt"er orders and in return guarantee to place large regular orders #it" you Please confirm your acceptance #it" t"is order and suc" acceptance s"ould be sent to us as soon as possible Yours fait"fully 2/ 121: e-umiifier: e-umiifier: !e t"an. you for your offer No O(01, dated +0 No& +1,0 for some "ouse"old appliances and "a&e pleasure in placing placing our order for de"umidifier de"umidifier on t"e follo#ing terms terms and conditions as as follo#sJ , ?ommodityJ De"umidifier$ model7$ made in7 + QuantityJ ,01 units including spare parts as stated in 4ppendi' No , = QualityJ 4s per t"e latest catalogue No (+1,1 and t"e Seller6s tec"nical tec"nical dra#ing > PriceJ US>1/ unit$ ?I5 Saigon$ e'cluding pac.ing$ subect to Incoterms +111 0 Deli&eryJ to be made in t#o s"ipments ("e first s"ipment is to be effected e ffected by t"e end of 5ebruary$ 5ebruary$ and t"e second is in t"e beginning of Marc"$ +1,0 ) PaymentJ ;y irre&ocable ? at sig"t - Pac.ing and mar.ingJ in e'port customary standard @ uaranteeJ #ill be ,@ mont"s from t"e date of use instead of ,+ mont"s from t"e date of dispatc" as stated in t"e offer #e #ould be grateful if you could offer us a discount of 0B on t"is order Please note
t"at t"is is only out trial order$ and if deli&ery is made up to our e'pectation and your after sales ser&ice are good$ #e #ill place furt"er orders #it" you in larger %uantities !e loo. for#ard to recei&ing your early confirmation to t"is order Yours fait"fully $etter 3: *ttas Dear Mr Samuel !e #ere pleased to recei&e your order of + No&ember +1,0 for ) 4tlantis 4tlantis (3s and +1 4ttas radio o#e&er$ o#e&er$ since you state t"e firm condition of deli&ery before ?"ristmas$ #e deeply regret t"at #e cannot supply you on t"is occasion ("e manufacturers of t"ese goods are finding impossible to meet current demand for t"is popular (3 (3 !e placed an order for +> sets one mont" ago$ but #ere informed t"at all orders #ere being met in strict rotations 9ur o#n order #ill not be met before t"e end of 2anuary 2anuary !e understand from our con&ersation t"is morning t"at your customers are un#illing to consider ot"er ma.es In t"e circumstances #e "ope you #ill be able to meet your re%uirements from some ot"er sources May I suggest t"at you try (ele&ision (ele&ision Ser&ices
PriceJ USD =11/M($ ?I5 Saigon Port$ including pac.ing 0 Pac.ingJ ("e outer bag is in PP bag and t"e inner is in PE bag$ 01 .gs net eac" ) Deli&eryJ in t"e beginning of September +1,0 for us to ma.e deli&ery to our customers to ma.e ca.es for fo r
!ould you please send your #ritten confirmation by7 4s you may .no# t"at #e are a reputable company so you are re%uired to deli&er t"e goods of t"e %uality re%uired !e are loo.ing for#ard to your reply Yours fait"fully $etter ": ear &irs !e t"an. you for your offer No =1= and "a&e pleasure in placing an order on t"e follo#ing terms and conditionsJ , ?ommodityJ Rus" mats + Quality and specificationsJ as per attac"ed specifications and designs = QuantityJ 0111 pieces pieces > Unit priceJ USD 1>>0/ piece ?I5 amburg$ including pac.ing 0 Pac.ingJ to be #rapped in strong rus"Amatting "ooped in iron #ires$ +1 pieces in one bale and mar.ed 7 ) Deli&eryJ =111 pieces in7$ +111 pieces in7 - PaymentJ by irre&ocable ? and confirmed by days after t"e date of t"is order !e loo. for#ard to recei&ing your soon reply Yours 5ait"fully
<=#*#I>& I) Gap filling: 1/%0:
9ur main offices in t"e UO are in
2/%1: May regarding our our fitness e%uipment I can confirm t"at only t"e "ig"estA%uality materials are used in all our e%uipment$ and t"is is reflected in our 0Ayear guarantee 9ur prices are "ig"ly competitive$ due to small profit margins$ so I regret t"at t"at #e cannot offer credit terms o#e&er$ #e do offer a 0B quantity discount on orders o&er 0$111 I "a&e pleasur pleasuree in enclosing our catalogue and a price list Please note t"at all prices are %uoted ?I5
4. > for leat"er s"oes and "andbags !e "a&e indicated t"ose items #"ic" #e can deli&er from stock immediately immediately 5or all t"e remaining items t"e stated dates of delivery are appro'imate$ but in no case #ould t"ese dates be exceeded by by more t"an = mont"s 4ll t"e items for #"ic" #e "a&e quoted are are made from &ery best %uality leat"er and can be supplied in in a range of designs and colors #ide enoug" to meet t"e requirements of a fas"ion trade suc" as yours !e loo. for#ard to recei&ing your order and mean#"ile enclose a copy of our catalogue as #e feel you may be interested in some of our products ("ese included leat"er leat"er glo&es and purses$ described and on pages ,@ G +0 ("e catalogue #ill gi&e you all facts about our goods but cannot ans#er illustrated on all your personal %uestions ("is #e s"all be glad to do if you #ill #rite to us !e loo. for#ard to "earing from you soon Yours fait"fully ".
Englis-' !ietnamese , Xy lZ m[c gi\ t"]p n"]t &Z &i^c gi_m gi\ t"`m s ."ng bZn n na + ?"ng ti ."ng t" gi_m gi\ n"h c\c ngZi y`u cu &j gi\ k hc gi_m n m[c t"]p n"]t c t" = a ca c"ng ti t"hng dqa tr`n iu .i^n ?I5$ ?I5$ n"hng nu nghi mua y`u cu c"ng ti s tn" gi\ ?5R > a c"ng ti b\o hc tn" to\n c"n" '\c &Z hc coi lZ &a p"_i 0 M[c c"it ."]u t"hng mi t"ng t"hng ca c"ng ti \p dvng lZ ,1B (uy n"i`n$ ngoZi m[c c"it ."]u nZy c\c n"Z b\n sw cxn hc "hng t"`m c"it ."]u 0B nu zt "Zng t{i t"iu lZ ,1111 c"ic ) a c t" t"ay |i t"eo sq bin }ng ca t"~ trhng mZ ."ng cn b\o trh•c
- Xy lZ b_ng b\o gi\ t"]p n"]t ca c"ng ti &Z c"ng ti ."ng t" 'em '€t b]t . t"h "oZn gi\ nZo @ ("h b\o gi\ ca c"ng ti "oZn toZn c{ ~n" &Z gi\ k hc gi_m "t m[c r‚i * i\ ca %uƒ ngZi tr_ t"]p "n n"iu so &•i gi\ ang p"| bin "i^n nay tr`n t"~ trhng n`n c"ng ti bu}c p"_i t c"{i "oZn ga ca %uƒ ngZi ,1 ?"ng ti tin c"„c r…ng &i^c so s\n" cng b…ng & mzt c"]t lhng gia s_n s_n p"†m ca c"ng ti &Z c\c s_n p"†m thng tq n t c\c cng ty ."\c s t"uyt p"vc hc %uƒ ngZi t"]y r…ng gi\ ca c"ng ti r]t t"o_ \ng ,, Mzc d‡ gi\ ca %uƒ ngZi ha ra t"]p "n gi\ ca c"ng ti n"hng c"ng ti &ˆn c"]p n"‰n n "Zng nZy n"h m}t ngoi l^ &•i ƒ ~n" c t" b„t u m{i %uan "^ lZm Šn &•i %uƒ ngZi ,+ Xy lZ n"ng mzt "Zng b\n c"y n"]t t"~ trhng ?"u ‹u ?"ng ti k tin "Zn" n"iu t"hng &v lZm Šn l•n &•i c\c ."\c" "Zng ."\c t"eo gi\ nZy ,= ?"ng ti ."ng t" tin "Zn" &i^c .in" doan" m[c gi\ ca %uƒ ngZi hc bi &j n t"]p "n n"iu so &•i gi\ &{n ca c"ng ti ,> i\ b\n tn" t"eo iu .i^n ?I5 _i P"xng ."ng bao g‚m ch•c &‰n c"uyn hng b} &Z b_o "im t c_ng n b]t . t"Zn" p"{ nZo trong n}i ~a ,0 Sq bin }ng gi\ tr`n t"~ trhng t" gi•i "i^n nay bu}c c"ng ti p"_i iu c"wn" gi\ {i &•i mzt "Zng m\y _n" lZ @11/c"ic ?I5 SZi xn ,) 3j %uan "^ "u "_o$ c"ng ti c t" zc bi^t 'em '€t gi_m gi\ m}t t n"hng ."ng t" m[c hc ,- 3j &i^c .in" doan" k hc t"qc "i^n n"iu tr`n toZn t"~ trhng ca %uƒ ngZi ti m[c gi\ ca nghi N"‰t$ c"ng ti r]t l]y lZm tic c"ng ti ."ng t" c"]p n"‰n t"h "oZn gi\ ca %uƒ ngZi ,@ O"ng p"_i c"ng ti ."ng mu{n .ƒ .t t"hng &v nZy song c"ng ti ."ng c c\c" nZo t"ay |i gi\ n"h %uƒ ngZi y`u cu ,* Mzc d‡ c"ng ti r]t mu{n lZm Šn &•i %uƒ ngZi n"hng c"ng ti r]t tic p"_i ni r…ng gi\ %uƒ ngZi tr_ %u\ t"]p ."ng t" c"]p n"‰n hc +1 i\ c"ng ti c"Zo b\n cŒng r]t hu ki n"h c\c b\o gi\ %uƒ ngZi n"‰n hc t c\c n"Z cung [ng ."\c !ietnamese ' Englis, Please note t"at all of our prices are %uoted on ?I5 basis ("is is our general practice$ practice$ #"ic" #e belie&e #ill be be acceptable to you you + You #ill find t"at our products are moderately moderately priced and of good good %uality %uality = !e do not usually allo# allo# indi&idual customers discount but considering our our long A standing business relations"ip$ relations"ip$ #e #ill #ill offer +1B off off retail price > !e can %uote a gross price price including cost cost of deli&ery of +1/,11 items items ("ese ("ese items are are e'empted from 34( 0 Please note t"at t"e %uoted %uoted price is pro&isional !e !e may be forced forced to increase increase our price price in accordance #it" t"e increasing cost of ra# materials ) !e can -ol/9eep t-e t"e t-e t"e %uoted price #it"in + #ee.s 4fter t"is period$ t-e price is su@ect to c-ange in c-ange in accordance #it" t"e fluctuation of e'c"ange rates - 4s t"ere is is an up#ard trend in t"e price of c"emicals$ c"emicals$ #e #ould ad&ise you to place your order as soon as possible @ ("e price price of came cameras ras #as #as a@uste to a@uste to -@* per set$ #"ic" supersees our supersees our pre&ious %uotations * 4ll %uotati %uotations ons are are subect subect to our our final final confirmat confirmation ion =nless ot-erwise agree 8#rA 9-i -ai Bn cC t-oD t-un nFo 9-c)$ 9-c)$ all prices are #it"out any discounts ,1 ;ecause of t"e rising tendency in t"e mar.et mar.et price of cas"e# nut$ #e "a&e to adust adust our price to t"e le&el pre6ailing pre6ailing 8p-H in) in in) in t"e #orld mar.et
,, !e #ill consider offering you an additional discount of 0B if t"e &alue of your order e'ceeds ,1$111 ,+ In &ie# of your past customs #it" us$ #e are prepared prepared to offer you a ,0B discount$ #"ic" is "ig"er t"an #e allo# ot"er buyers ,=4lt"oug" t"e %uoted price is e'Afactory price$ if t"ere are any re%uirements$ #e are in positon to arrange for freig"t and insurance Unless ot"er#ise stated stated tr ."i c %uy ~n" ."\c$ payment is to be effected by =1Aday ;ill of E'c"ange$ Document against Payment ,> !e #ill consider increasing t"e discount to open t"e mar.et as t"is is our ne# product ,0 Enclosed you #ill find our latest %uotation %uotation for s#eaters for #"ic" t"ere is a ris9/steay demand in your mar.et ,) !e are #illing to offer you a special discount of 0B on any orders recei&ed by t"e end of t"is mont" ,- !e understand t"at t"ere is a "ig" demand for sport soc.s in your mar.et and ta.e t"is opportunity to enclose our %uotation No,*,+ ; for your consideration ,@ !e #is" to e'tend t"e sale of sports s"oes to your mar.et and ta.e t"e liberty of enclosing our Quotation No >>(D in t"e "ope t"at you #ill introduce it to prospecti&e buyers in your country country ,* !e can offer you )11 M( of rice at 01USD/M($ 01USD/M($ ?I5
?olor sie Yello#$ big sie ;lue$ big sie rey$ small sie
?ode (<1+, (<1+0 (<1+-
Unit price USD,0 USD,USD,)
("ese prices s"ould be understood 59; Saigon port$ e'cluding pac.ing o#e&er$ if you prefer ?I5
!e are sorry to inform you t"at #e are no# out of stoc. of small and medium G sied #omen6s coats and you #ill "a&e to #ait until t"e end of 4pril before #e can ma.e deli&ery !e also ta.e t"is opportunity to enclose our price G list and latest catalogue for some .inds of c"ildren6s c"ildren6s coats in &arious designs for your reference 9nce again$ t"an. you for your interest and #e loo. for#ard to "earing from you soon Yours sincerely$ 3/%J Dear Mr !e t"an. you for your en%uiry No +>=, dated7 in #"ic" you as.ed about our men6s s"oes model =1)/(>(D table table tennis bat and 3;01M( badminton bat ("e type of badminton bat in #"ic" you en%uired is %uoted at USD+ per piece$ 59; ai P"ong !e can offer you a 0B trade discount in addition to a =B %uantity discount for all orders of ,11 pieces or more Payment is to be effected by ? at sig"t and deli&ery is to be made #it"in + #ee.s from receipt of your official order !e regret to say t"at currently #e do not "a&e a stoc. of 3S>>(D table tennis bats o#e&er$ #e can supply you 3S>0M bats of t"e same %uality as t"at of 3S>>(D ones at t"e price of USD@ eac" ?onditions and terms are similar to t"ose applied for badminton bats ("an. you for your interest !e !e loo. for#ard to "earing from you soon Yours fait"fully$ fait"ful ly$
Signed Sales Manager
E ;o6ering letter: Dear Mr Smit" !e t"an. you for your en%uiry dated September +1t" +1,) regarding our #as"ing mac"ines Erectro Model =1+ !e !e are &ery pleased to enclose our price A list for t"is item o#e&er$ #e #ould li.e to stress t"e follo#ing points Price is -11 per unit ?I5 aip"ong port including pac.ing !e !e #ould li.e to allo# you a discount of ,1B off t"e total &alue of t"e order in addition to a 0B commission since t"is is bot" your first order and a ne# item in 3ietnam mar.et Payment s"ould be made by irre&ocable ? at *1 days6 sig"t after dispatc" instead of )1 days as re%uested because of our consideration of transportation transportation time It is suggested t"at you are not re%uied to confirm ? since #e usually settle t"e payment in due course during business bet#een our t#o companies ("e goods s"ould be pac.ed in strong "ard cartons and t"en put in containers +16$ suitable for long &oyages !e s"all ma.e deli&ery and inform you of E(4 #it"in + #ee.s at least for ta.ing deli&ery at our earliest con&enience !e s"all be responsible for ta.ing t"e import license and %uota as #ell as ma.ing all related necessary customs procedures 4s agreed$ #e are not allo#ed to sign any sales contract #it" ot"er companies to supply t"is item in 3ietnam 9nce again$ t"an. you for your en%uiry !e are loo.ing for#ard to recei&e your official order Yours sincerely Signed Sales Manager Encl 1, price G list
III) $etter: Dear Mr ;lac.
("an. you for your en%uiry and your interest in our range of leat"er s"oes and "andbags I am enclosing an offer No D( >>01 Please note t"at all products are made from carefully selected materials and by No, ran.ed #or.mans"ip Samples of leat"er types$ toget"er #it" illustrated catalogue #ill be sent to you by a separate post !e "as e'ported t"ese items to many countries #"ere customers "a&e e'pressed t"eir great satisfaction #it" "ig" %uality$ attracti&e designs$ elegant colors and reasonable prices ("erefore$ #e completely belie&e t"at t"ese t"ese products #ill #ill find a ready sale in England mar.et 4ll prices are %uoted 59; ?at > >>01 01
Yours sincerely$ Signed oa ;ao Nguyen Mr Manager
;in" ("an" Dist o ?"i Min" ?ity 3ietnam Your ref No& ,1t" +1,) 9ur ref O4 !ar#ic. ouse !ar#ic. Street 5orest ill
EWI#E &E>#E>E& , 2ob rotation rotation is is #"en you you train people people by mo&ing mo&ing t"em t"em from ob ob to ob Ž 2ob rotation is a training period in #"ic" people mo&ed from ob to ob transfer an action into a noun noun + !e must resemble resemble toget"e toget"err at ,1J=1 ,1J=1 am in t"e t"e morning morning Ž !e !e must resemble at ,1J=1 am in t"e morning RedundantJ eliminate superfluous #ord 8toget"er: t"at t"e main &erb "as already implied 8resemble: E'J c endorse r . c your name = 9ur ne# model is longer in lengt" t"an t"an t"e old one one Ž 9ur ne# model is longer t"an t"e old one Redundant > Mr 2orden is our sales manager$ and "e "as a degree in la# Ž Mr 2orden is our sales manager$ "as a degree in la# 0 ("e super&isors s"ould ta.e appropriate action to determine #"et"er t"e absence reports are being &erified Ž ("e super&isors s"ould determine #"et"er t"e absence reports are being &erified ) ("e consensus of opinion is t"at t"e ta' is unfair unfair Ž People belie&e t"at t"e ta' is unfair - In spite of t-e fact t"at fact t"at t"ey recei&ed "elp$ t"ey failed to e'ceed t"e %uota KL *lt-oug- t"ey *lt-oug- t"ey recei&ed "elp$ t"ey failed to e'ceed t"e %uota p"rase dai Ž p"rase ngan @ is performance #as good enoug" to enale -im to -im to %ualify t"e promotion Ž is performance #as good enoug" to %ualify t"e promotion eliminate modifying info G meaning does not c"ange #it"out t"at #ord/p"rase * I am prepared to report t-e effect t-at sales t-at sales increased eliminate modifying info Ž I am prepared to report t"at sales increased
EWI#E &E>#E>E& 81) , ("e presid president ent is of of t"e opinion opinion t"at t"at t"e t"e ta' #as #as paid paid ("e president belie&es t"at t"e ta' #as paid 8p-rase KL 6er) + Reference is is made to your May May ,1 report report in #"ic" #"ic" you concluded t"at t"at t"e #arranty #arranty is #ort"less Your May ,1 report concluded t"at t"e #arranty is #ort"less 8passi6e KL acti6e: cMn c-o acti6e t-N lFm ngOPc lQi) = ("e price price increase increase #ill #ill afford afford t"e company company an opportunity opportunity to retire retire t"e debt debt ("e price increase #ill afford t"e company to retire t"e debt > !e "a&e not recei&ed your payment co&ering co&ering in&oices in&oices co&ering 2une and 2uly purc"ases purc"ases !e "a&e not recei&ed your payment co&ering in&oices for 2une and 2uly purc"ases ". e stated t"at "e belie&es t"at #e are responsible 8epetition responsible 8epetition Rt-atS) e stated t"at "e belie&es #e are responsible ) In my opinio opinion$ n$ I t"in. t"in. t"e t"e plan plan is sound sound Redund Redundant ant I t"in. t"e plan is sound - Please Please endorse endorse your your name on t"e t"e bac. of t"is t"is c"ec. c"ec. Redunda Redundant nt Please endorse on t"e bac. of t"is c"ec. @ If you you are not satis satisfied fied$$ return return it to us us ,. 4s a result of concentration on energy G sa&ing products$ -1B of our business comes from t"em 8ause an Effect) 10. 5irst #e cut t"e prices$ and t"en #e reduced %uality 8Tarallelism)
,, ("e ine'perienced of our salespeople salespeople caused us to miss our %uota
+T$*I>#& *> $*I+& I)
Gap filling: 1. omplaint aout amage Dear Mr arrison I am #riting to complain about complain about a s"ipment of tubular steel garden furniture #e recei&ed yesterday against in6oice No in6oice No =,*1/, ("e crates #ere crates #ere damaged on t"e outside$ and loo.ed as if t"ey "ad been roug"ly -anle -anle !"en #e unpac.ed t"em$ #e found t"at some of t"e c"air legs #ere bent and rusty$ rusty$ and t"e fabric on t"e seating torn$ torn$ or s"o#ing signs of wear wear (#o furt"er crates from t"e consignment "a&e consignment "a&e not arri&ed yet$ so #e "a&e not "ad t"e opportunity of inspecting t"em inspecting t"em I "a&e told t"e s"ipping company t"at #e can not accept t"is consignment from you$ and t"ey "a&e contacted your insurers insurers 4s #e #ill be unable to retail t"is consignment in our stores$ #e are returning t"e s"ipment to you carriage forwar$ forwar$ and #e s"all e'pect a full refunC refunC Yours sincerely$ ? R MNDEH Managing Director 2. omplaint of wrong goos Dear Sirs 9ur order No (< +)>= !e ac.no#ledge t"e receipt of full documents and t"e consignment under t"e abo&e G mentioned order on arri6al of arri6al of SS !"ite Queen at Saigon port on 0t" December +1A 9n first account e&eryt"ing account e&eryt"ing appeared to be correct and in good conition e'cept conition e'cept case No ,= !"en #e "a&e t"is case opene$ opene$ it "as been found t"at it contained %uite different articlesW articlesW and #e can only presume t"at a mista.e #as made and t"e contents of t"is case #ere for anot"er orer orer 4s #e are in urgent nee of nee of t"e articles #e ordered to complete our sales to our o#n customers$ #e must as. you to arrange t"e dispatc" of replacement as replacement as soon as possible !e enclose t"e Sur&ey Report issue by issue by local 3inacontrol 3inacontrol and t"e list of contents of case No ,=$ and s"all be glad glad if you #ill c"ec. #it" our order and your copy of t"e t"e in&oice
In t"e meantime$ #e are "olding t"e abo&e G mentioned case at your isposal isposal Please let us .no# #"at you #is" us to do #it" it Yours fait"fully 3. omplaint concerning quality Dear Sir/ Madam !e "a&e recently recei&ed se&eral complaints from complaints from customers about your fountain pens ("e pens are clearly clearly not gi&ing satisfaction$ satisfaction$ and in some cases #e "a&e "ad to refund t"e purc"ase price ("e pens complaine about complaine about are part of t"e batc" of 011 supplied against our order number @0)+ dated +@ Marc" ("is order #as placed on t"e asis of asis of a sample pen left by your representati&es !e "a&e oursel&es compare t"e compare t"e performance of t"is sample #it" t"at of a number of t"e pens from t"is batc"$ and t"ere is little doubt t"at many of t"em are faulty G faulty G some of t"em lea. and ot"ers blot ot"ers blot c"_y mqc #"en #"en #riting ("e complaints #e "a&e recei&ed relate only relate only to pens from t"e batc" mentioned abo&e Pens supplied before t"ese "a&e al#ays been satisfactory satisfactory !e$ t"erefore$ #is" you to accept return of t"e unsol alance$ alance$ amounting to =-- pens$ and replace t"em #it" pens of t"e %uality our earlier dealings #it" you "a&e led us to e'pect Please let us .no# #"at arrange you arrange you #is" us to ma.e for t"eir return Yours fait"fully 4. omplaint of frequent late eli6eries Dear Mr !e ordered ) filing cainets from cainets from you on + 2uly on t"e understanding t"at t"ey #ould be eli6ere #it"in eli6ere #it"in one #ee. o#e&er$ o#e&er$ t"ese #ere not recei&ed until t"is morning Unfortunately$ t"ere "a&e been similar elays on elays on se&eral pre&ious occasions$ and t"eir increasing fre%uency increasing fre%uency in recent mont"s compels us to say t"at business bet#een us cannot continue on conditions suc" as t-ese t-ese !e "a&e felt it necessary to ma.e our feelings .no#n feelings .no#n since #e cannot gi&e reliable eli6ery dates to our customers unless #e can count on unerstaning gi&en unerstaning gi&en by our suppliers !e "ope you #ill understand our position in position in t"is matter$ and trust t"at from no# on #e can rely on punctual deli&ery punctual deli&ery of our orders Yours sincerely ". eply Dear Mr
Your letter of ,@ 2uly regaring delays regaring delays in deli&ery came as a surprise$ as t"e absence of any earlier complaints earlier complaints led us to belie&e t"at goods supplied to your orders #ere reac-ing you reac-ing you promptly promptly It is our usual practice to eli6er goods eli6er goods #ell in ad&ance of t"e promised eli6ery dates$ eli6ery dates$ and t"e filing cabinets to #"ic" you refer left "ere left "ere on 0 2uly !e are &ery concerned t"at our efforts to gi&e punctual deli&ery s"ould be frustrate by frustrate by delays in transit It is &ery possible t"at ot"er customers are also affecte$ affecte$ and #e are ta.ing up t"is #"ole %uestion #it" our carriers !e t"an. you for dra#ing our attention to a situation of w-ic- #e w-ic- #e "ad been %uite una#are until you #rote to us Please accept our apologies for t"e incon6enience you incon6enience you "a&e been caused II)
,> X t" "i^n t"i^n c" c"ng ti s b\n c"o %uƒ ngZi &•i t|ng gi\ tr~ lZ ,111 USD n"…m gi_i %uyt |n t"o_ p"Zn nZn ca %uƒ ngZi ,0 ?"ng ti k so s\n" .” lh“ng c\c mn "Zng cng ty an" tr_ li &•i c\c mzt "Zng mˆu ca c"ng ti &Z t"]y ."ng c sq ."\c bi^t gia c"ng 3j &‰y$ trong trhng "p nZy$ nZy$ c"ng ti ."ng t" t"ay mzt "Zng "ozc g‘i li tin c"o cng ty an" hc ,) <•p son tr`n p"n t"n 'e tr n`n bc mZu &j p"_n [ng trong t"Zn" p"n "o\ c"]t trong sn hc s‘ dvng p"un 'e ?"ng ti k li`n "^ &•i n"Z cung c]p &Z ang c" cu tr_ li ca " (rong ."i c"ng ti nghng &i^c s_n 'u]t c\c m "jn" s_n 'u]t 'e nZy &Z li`n "^ &•i t]t c_ n"ng ."\c" "Zng k hc cung c]p mzt "Zng nZy nZy ,- !"en #e placed t"is order #it" you$ #e stressed stressed t"at prompt deli&ery #as most most essential essential 0 It is absolutely essential essential t"at t"e deli&ery s"ould s"ould be punctualW punctualW ot"er#ise ot"er#ise #e cannot carry out our sales ) !e find t"at ,11 bags of coffee e' S S S ?atrine sold to us Santos Santos ?offee$ ?offee$ Ne# Yor. type +$ contain an e'cessi&e %uantity of unripe$ s"elly$ bro.en$ #ee&illy and defecti&e beans and corresponds to Santos ?offee$ Ne# Yor. type ˜ - ("e materia materiall seems to be too loosel looselyy #o&en and is inclin inclined ed to pull out of s"ape s"ape ;y separate mail #e "a&e sent you a cutting from an earlier consignment so t"at you can compare t"e t#o and see t"e difference in te'ture @ Your consignment consignment under our order No No ,0+- carried carried by S S Song Song uong arri&ed at our port today today 4fter careful inspection inspection it "as been been found t"at against +>$111 tins of condensed mil. ordered and in&oiced t"e consignment contains only +=$>)1 tins * !e are in need of t"ese t"ese items$ so so #e "a&e got t"em from ("ailand ("erefore$ #e #ould li.e you to send us as compensation of USD ,111 as a balance bet#een your price and anot"er supplier6s$ and "a&e your attention to t"e remaining s"ipments
III)
,1 !e are e'tremely sorry about t"is delay but you #ill realie t"at it #as due to circumstances circumstances beyond our control ,, !e "a&e passed t"em t"e cuttings on to t"e factory for comment and "a&e told t"em "o# greatly concerned #e #ere o&er your disappointment in t"e %uality and t"e fact t"at you "ad supplied t"e clot" to ne# customers ,+ ("ey e'pressed t"eir great regret regret and #e "a&e arranged #it" t"em for t"e immediate dispatc" of replacements 5urt"ermore$ t"ey guarantee t"e %uality of t"e clot" no# sent ,= If you care to dispose of t"e interior clot" at t"e best price obtainable for it$ #e #ill send you a ?redit Note p"iu g"i for t"e difference as soon as #e "ear from you ,> 5rom t"e enclosed documents documents and pac.ing list you #ill see t"at t"e number number of cases and t"e tins coincides #it" t"at in&oiced by us ,0 !e #ould$ t"erefore$ ad&ise you to address your claim to t"e Insurance ?ompany as in our opinion t"is is a case of pilferage trx Šn c„p &zt ,) !e e'pect you #ill "a&e no difficulty in obtaining full indemnity tin b‚i t"hng from t"em and trust t"e matter #ill be settled to your satisfaction satisfaction ,- 9nce again$ #e apologie sincerely for t"e trouble caused to you and #ill ta.e all possible steps to ensure t"at suc" suc" mista.e #ill #ill bot be made again ,@ !e s"all ta.e all t"e measures possible to pre&ent t"is occurring again and dispatc" your future orders in accordance #it" your #is"es ,* I am enclosing t"e sur&ey report issued by 3inacontrol 3inacontrol to t"e effect t"at c"[ng t"qc r…ng t"e damage #as noticed #"en t"ey #ere disc"arged at t"e port +1 In t"e meantime$ #e are "olding t"e abo&e G mentioned mentioned case at your disposal Please Please let us .no# #"at you #is" us to do #it" it $etter: $etter 1: omplaint of quantity: Dear Mr 7 !e #ould li.e to inform you t"at our order No +1+- of 4ugust ,1t"$ +1,) carried by ?arl Ma'start 5ederal Republic of ermany arri&ed at our port$ aip"ong today$ No&ember ,*t"$ +1t" #as in damage condition 4fter careful inspection of 3inacontrol 3inacontrol ai P"ong it "as been found t"at t"e s"ipment actually contains ,*1 units Refrigerators$ s"ort of ,11 units$ >>1 sets of colour (3 including )1 sets of blac. and #"ite (3 out of our order$ s"ort of )1 units of colour (3W (3W ,11 units of !as"ing mac"ines$ + cases bro.en beyond our repair 4s #e are in urgent need of t"e goods to complete our sales to local customers$ #e must as. you to sol&e t"e problem as follo#sJ , 5or t"e refriger refrigerator ator undeli&e undeli&ered$ red$ #e s"all s"all get t"em t"em from ("ailan ("ailandd at your costs costs + ?oncerning (3$ (3$ you are re%uired re%uired to send us )1 s"ort units as %uic.ly %uic.ly as possible possible and for )1 blac. and #"ite (3 sets$ #e offer t"e follo#ing suggestions at your disposal as follo#sJ ™ 4ccept a discount of =1B ™ !e #ill dispose t"em at t"e "ig"est possible price ™ Send somebody to ta.e t"em a#ay
Please e'amine t"e matter and deli&er t"e replacement for t"e s"ort goods as mentioned abo&e as soon as possible as but not later t"an No&ember +* t"$ +1,) !e are pleased to enclose ;/<$ Pac.ing units + 9ur of t"e t"e ,=) ,=) units units deli&e deli&ered redJJ A > units units #ere #ere not of of ,*,34 ,*,34 eaterman eaterman$$ but ,*,!$ ,*,!$ out of our order order A + unit unitss #ere #ere bro bro.e .enn beyo beyond nd our our rep repai airr A ("e s"ipment s"ipment also contains contains > units units of t"e t"e unorder unordered ed "eater "eaterss of ,*,3< ,*,3< 4s #e are in urgent need of t"e goods to complete deli&ery to our local customers$ #e #ould li.e to as. you to a Deli&er Deli&er t"e replac replacement ement for for ,> units units of t"e undeli&er undeli&ered ed goods$ goods$ > units of #rongl #ronglyy deli&ered goods$ and + bro.en units$ totaling +1 units at your cost as soon as possible$ but not later t"an +) December$ ,) b If #it"in >0 days from t"e t"e date on t"is letter$ letter$ t"e t"e aforementioned goods goods "a&e not reac"ed us in 3ietnam$ 3ietnam$ #e #ill get t"em from anot"er supplier at your cost and ris. c 5or > unordered unordered ,*,3< "eaters$ #e are #illing to sell t"em at t"e "ig"est "ig"est possible prices for #"ic" #e$ t"erefore$ need your %uotes forW or if t"is suggestion is out of your plan$ could you gi&e us your earliest settlementC !e cannot possibly allo# t"is situation to continue$ and #e are sorry to "a&e to tell you t"at unless you guarantee to deli&er t"e goods according to our #is"es in t"e future$ #e #ill be forced to loo. for anot"er supplier
Yours fait"fully$ fait"ful ly$ 3an 4n" Ms ?"ief of importing department EnclJ Sur&ey report issued by SS No 7 $etter 3: omplain aout missing information of E#*: Dear Ms 7 !e are #riting to you #it" reference to t"e contract No (< 7 in #"ic" #e #ould li.e to purc"ase a ne# concrete concrete pump ;=011 DR A +1 at t"e cost of +11$111$ +11$111$ #"ic" is to be deli&ered at t"e latest 4pril ,0$ +17 at Saigon port (oday$ it is May -$ +17 #"en #e "a&en6t recei&ed any ad&ice from you concerning t"e mac"ine mentioned in t"e contract abo&e In negotiating contracts as #ell as pre&ious correspondence about purc"asing t"is mac"ine$ #e did ma.e it clear t"at t"is #as a mac"ine t"at #e entrust a construction company in ?M ?ity for t"eir repair and e'pansion of a maternity "ospital in oc Mon district ("is proect #as planned to start in t"e early May +17 !it"out t"is mac"ine$ it #ould be impossible for t"em to carry out t"e construction 4not"er separate contract bet#een us also clearly specifies t"at #e #ill rent a mac"ine to ensure t"eir construction sc"edule if delayed deli&ery occurred ("us$ on 4pril +*$ +17 #e "ad to lease a concrete pump from anot"er business at t"e cost of +11 a day for t#o #ee.s$ leading to t"e damages in t"is case up to +>11 dollars ("e t#o contracts mentioned abo&e are being enclosed belo#$ belo#$ re%uiring an ad&anced compensation credited into our account at 3ietcomban.$ ?M ?ity ?ould you let us .no#n as soon as possible #"en t"e s"ipment #ill arri&e at t"e port of Saigon Due to t"e delayed deli&ery referred to abo&e$ a deduction #ill be implemented to t"e contract price on a pro a pro rata basis p"n c"ia c"ia t"eo tš l^ of actual deli&ery lateness/tardiness lateness/tardiness o#e&er$ o#e&er$ if t"e cargo does not reac" 3ietnam 3ietnam before May =1$ +1,)$ pursuant c"iu t"eo to t"e terms 8termination of contract due to delayed deli&ery: mutually made and signed in t"e contract$ #e "a&e no better alternati&e t"an cancelling t"e contract and a refund of upfront must be reimbursed toget"er #it" all ot"er costs and e'penses incurred !e #ould li.e to recei&e your earliest responses as #e oursel&es ne&er e'pect suc" a situation to occur$ #"ic" "as negati&e affects on our long G term business relations"ip Yours fait"fully$ fait"ful ly$
EnclJ
?ontract No (< 7 ?ontract No 7 $etter 4: omplain aout gas coo9ers an request payment return Dear Mr Suu.i I am #riting to you to complain about t"e s"ipment of gas coo.ers =111 typed HM =1> and +111 HM =>1 under t"e order No ((N/1,+$ carried by 9rient$ arri&ed at Saigon yesterday yesterday o#e&er$ on t"e customs clearance at t"e port$ it "as been found t"at only ,011 sets of gas sto&es HM =>1 #as deli&ered$ s"ort of 011 units 9ut of =111 gas sto&es HM =1> recei&ed$ +11 sets "a&e badly damaged beyond our repair ("is case is found and recorded by 3inacontrol 4ccording 4ccording to t"e Sur&ey Report No 7$ t"e main cause of t"e s"ort and damaged goods came from t"e negligence sq c†u t"_ of t"e Seller in loading t"e goods at t"e #are"ouse Please e'amine t"e matter and settle t"e trouble #it"out delay Moreo&er$ it is urgent t"at amount of ,+1$111 must be credited to our account by tele' t"roug" 5oreign (rade ;an.$ 3ietnam as soon as possible$ but not later t"an 7$ as compensation for t"e s"ort and damaged goods !e loo. for#ard to your earliest reply Yours sincerely$ EnclJ Sur&ey Report No 7 $etter ": omplaint of w-ite cement an as9 for compensation wit-out replacement Dear 7 I recei&ed a consignment of #"ite cement under t"e order No --- yesterday$ yesterday$ May +-$ +17 o#e&er$ in t"e inspection of t"e goods$ it #as disco&ered t"at -1 bags #ere opened #it" estimated -11 .g loss #it"out being restored to t"e original purpose ("e cause of t"e damage #as concluded to originate from belo# standard pac.aging !e are to be compensated for t"e lost goods and t"e inspection costs and e'penses incurred #it"out accepting any replacement !e are loo.ing for#ard to your early response to t"is case Yours sincerely$ EnclJ Sur&ey Report No --44
E!IEW +I#E+ I)
Gap filling:
Dear 7
!e #ere &ery please to please to recei&e your order of @ Marc" for cotton prints and #elcome you as one of our customers !e confirm supply of supply of t"e prints at t"e prices stated in your letter$ and arranging for espatc- by espatc- by our o#n &e"icle early ne't #ee. !e feel confident t"at you #ill be completely satisfie #it" satisfie #it" t"ese goods and t"at you #ill find t"em of e'ceptional 6alue for money 4s you mig"t not be aware #ide range of goods #e "a&e a6ailale$ a6ailale$ #e are enclosing a copy of our catalogue !e !e "ope t"at our -anling of -anling of your first order #it" us #ill lead to furt"er business bet#een us and mar9 t"e t"e beginning of a "appy #or.ing relations"ip Yours fait"fully II) III) I!)