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(situation  1)

Dear Mr Nuts,

We have read carefully your letter of March 24th. But considering the situation we regreat that we are unable to accept your offer as our agency.

Honestly, your propose very excited but we already have a representative  and the other reason,we still don’t know your background verywell.

However, if you would like to work together with us, you might prefer to be our sub-agency or give us supply through our mine-agent. We would be happy to work in team with you.

Thank you for your proposal. Please think about our offer. We wish can have your cooperate in the future.

Your sincerely,

Shiroyama

(Director of manufactur)

(situation  2)

Dear Mr. Grund

We have got your letter last week of 2nd June. After read them and look at the term we regret that we are unnable to give a bank loan to you.

In fact, we as bank should able to give you a loan if you have fullfill the condition, but after look at your condition, we found that you had insufficient collateral.

However, if you still want the loan but you don’t have sufficient collateral, you could give us a third party guarantee.If you do that, we would be happy to grant the loan on  favourable terms.

Thank you for your enquiry. We would like to wish your success in the future.

Yours sincerely,

Shiroyama

(Bank Manager)

(situation  3)

Dear Mr.Stuart

We have got your letter of 25th March and have read the detail. After careful consideration,with full respect,we really sorry that we unnable to grant further credit like your wish.

As our loyal customer, we had kow you very well and always try to make you feel pleasant, including about financial term. But we could not grant your wish because we have already given you an extension 60 days beyond normal. Also further order are due for dlivery soon.

We really appreciate with you, so if you would like to fullfill your credit, you can pay it by Bill of Exchange accepted 120days from Invoice. But you must paythe interest as financial penalty.

Thank you for your attaention. We will be waiting your payment and your next order as ussual.

Your sincerely,

Shiro

(Financial Manager)