To: ABC Trading Company Contract No.: cwc/991101 L/C No.: LC61393001 American Buildings No.: 51-4744 Dear sir/Madam: In accordance with the above captioned letter of credit requirements, We hereby certify that the above captioned shipment consists of new material and was manufactured in accordance with American buildings company quality control procedures as certified by the metal building manufactures association and the American institute of steel construction. We also certify that the quantities as specified in our shipping documents are correct.