May 25, 20xx  

Mr. Ralph Williamson
Managing Director
Kingsbury Trading Ltd
Lymington Road
Four Marks, Nr. Alton
Hampshire
GU34 5EW 
United Kingdom

Dear Mr. Williamson:  

Thank you for your letter of May 17 enclosing the revised General Terms and Conditions of Business, in which you kindly accepted our request to revise the two points.

We believe all matters have now been settled and we have pleasure in returning to you enclosed the duplicate of your order duly signed by us.  

Upon receipt of the letter of credit from the bank, we will contact you with shipping details.  

We assure you that your order will have our best attention.  

Sincerely yours,  

  Isao Yamanaka 

Isao Yamanaka
Export Manager