20 January 2009

　　Kee & Co., Ltd

　　34 Regent Street

　　London, UK

　　Dear Sirs:

　　Thank you for your letter of 20 January 2009. We are disappointed to hear that our price for Flame cigarette lighters is too high for you to work on. You mention that Japanese goods are being offered to you at a price approximately 10% lower than that quoted by us.

　　We accept what you say, but we are of the opinion that the quality of the other makes does not measure up to that of our products.

　　Although we are keen to do business with you, we regret that we cannot accept your counter offer or even meet you half way.

　　The best we can do is to reduce our previous quotation by 2%. We trust that this will meet with your approval.We look forward to hearing from you.

　　Yours faithfully,

　　Tony Smith Chief Seller

　　先生:

　　二零零九年元月二十日來函收到，不勝感激。得知貴公司認為火焰牌打火機價格過高，無利可圖，本公司極感遺憾。來函又提及日本同類貨品報價較其低近百分之十。

　　本公司認同來函的說法，然而，其他廠商的產品質量絕對不能與本公司的相提并論。

　　雖然極望與貴公司交易，但該還盤較本公司報價相差極大，故未能接受貴公司定單。

　　特此調整報價，降價百分之二，祈盼貴公司滿意。

　　謹候佳音。

　　銷售部主任

　　托尼.斯密思謹上

　　2009年1月20日