20 May 2000 Kee &. Co., Ltd 34 Regent Street London, UK Dear Sirs: We would like to place an order for 500 Irina 262 electric typewriters at your price of US$300 each, CIF Lagos, for shipment during July/August. We would like to pay for this order by a 30-day L/C. This is a big order involving US$150,000 and, since we have only moderate cash reserves, tying up funds for three or four months would cause problems for us. We much appreciate the support you have given us in the past and would be most grateful if you could extend this favour to us. If you are agreeable, please send us your contract. On receipt, we will establish the relevant L/C immediately. Yours faithfully, Tony Smith Chief Seller