With reference to our Sales Confirmation No.825 dated August 10, 2009, we regret to say that your letter of credit has not yet reached us up to the time of writing. This has caused us much inconvenience as we have already made preparations for shipment according to the stipulations of the said Sales Confirmation.

　You must be aware that the terms and conditions of a contract once signed should be strictly observed, failure to abide by them will mean violation of contract. If you refer to our Sales Confirmation, you will see the clause reading:

　"The Buyer shall establish the covering Letter of Credit before 30th August, 2009, failing which the Seller reserves the right to rescind the contract without further notice."報關(guān)員教材

　The goods you ordered have been ready for quite some time and the demand of late has been so great that we find it hard to keep them for you any longer. However, in consideration of our friendly business relations, we are prepared to wait for your L/C, which must reach us not later than October 5, 2002. If we again fail to receive your L/C in time, we shall cancel our Sales Confirmation and ask you to refund to us the storage charges we have paid on your behalf.

　Your cooperation in this respect will be appreciated.

　Sincerely,