Dear Mr. Jones:

　　We thank you for your letter dated April 8 inquiring about our leather handbags. As requested, we take pleasure in offering you, subject to our final confirmation, 300 dozen deerskin handbags style No.MS190 at $124.00 per dozen CIF Hamburg. Shipment will be effected within 20 days after receipt of the relevant L/C issued by your first class bank in our favor upon signing Sales Contract.

　　We are manufacturing various kinds of leather purses and waist belts for exportation, and enclosed a brochure of products for your reference. We hope some of them meet your taste and needs.

　　If we can be of any further help, please feel free to let us know. Customers' inquiries are always meet with our careful attention.

　　Sincerely,

　　(b.)

　　Re: SWC Sugar

　　Dear Sirs,

　　We are in receipt of your letter of July 17, 2002 asking us to offer 10,000 metric tons of the subject sugar for shipment to Japan and appreciate very much your interest in our product.

　　To comply with your request, we are offering you the following:

　　1. Commodity: Qingdao Superior White Crystal Sugar.

　　2. Packing: To be packed in new gunny bag of 100kgs. each.

　　3. Quantity: Ten thousand (10000) metric tons.

　　4. Price: US dollars one hundred and five (US$105.00) per metric ton, Fob Qingdao.

　　5. Payment: 100% by irrevocable and confirmed letter of credit to be opened in our favor through A1 bank in Qingdao and to be drawn at sight.

　　6. Shipment: Three or four weeks after receipt of letter of credit by the first available boat sailing to Yokohama direct.

　　Please note that we do not have much ready stock on hand. Therefore, it is important that, in order to enable us to effect early shipment, your letter of credit should be opened in time if our price meets with your approval.

　　We are awaiting your reply.

　　Sincerely,