January 18, 200#

    Ms. Leung Suet Chan

    Deputy Manager

    New Times Trading Company Limited

    13-14/F., Industry Building

    35 Harbour Road, Wanchai

    Hong Kong

    China

    Dear Ms. Leung

    Order NT-20717

    Thank you for your fax of 17 January. We are extremely sorry to learn that an error was made in carton 13 of the above order.

    The missing 9,000 ball pens were sent this morning by Cathay Airways and the documents have alreadly been forwarded you.

    We greatly regret the inconvenience caused by this and the previous two errors and offer ore sincere apologies. We can assure you that every effect will be made to ensure that similar errors do not occur again.

    Yours sincerely

    Rob Subbaraman

    Export Mangager