Dear Ms. Wan,

We have received your samples for the T-skirt you sent us.

On careful examination, we find everything satisfactory except for the stitches 1 , which are not what we expected. We attribute 2 this shortcoming to the old type of sewing machine used by your manufacturers. You will notice from our sample that the shirt was sewn with a new type of sewing machine, the stitches being not only neat and fine but also attractive. Our clients in America are very particular 3 about the quality of the shirts to be supplied. We feel sure the problem of stitches can easily be solved if the new type of machine is installed 4 .The cost of the machine may be repaid by resultant products 5 and the whole transaction can be carried out 6 under compensation trade 7 agreement.

Enclosed is a catalogue and price list for Model BQ-496 sewing machine. We have in stock 100 machines, which can be shipped to you promptly. This is the very machine suitable 8 for making our shirts, and the present price is HK ＄ 15,000 each CIF Shanghai, which we can assure you is the lowest obtainable 9 . We wish to say this is a most advantageous deal you can ever have.

Please let us know if this proposal is acceptable to you and in the mean time let us have your best offer for the shirts based on our order of 3,000 to 3,500 dozen per month.

We await your early reply.

Yours faithfully