22 May 2007
Kee & Co., Ltd
34 Regent Street
London, UK

Dear Sirs:

Dear Mr. Smith,
Thank you for your letter of the 20th of this month. We shall be glad to enter into business relations with your company.In compliance with request, we are sending you, under separate cover, our latest catalogue and price list covering our export range.

Payment should be made by irrevocable and confirmed letter of credit.Should you wish to place an order, please Email or fax us.

Yours sincerely,

Tony Smith
Chief Seller