20 January 2004 来源：www.examda.com Kee &. Co., Ltd 34 Regent Street London, UK Dear Sirs: Thank you for your letter of 20 January 2004. We are disappointed to hear that our price for Flame cigarette lighters is too high for you to work on. You mention that Japanese goods are being offered to you at a price approximately 10% lower than that quoted by us. We accept what you say, but we are of the opinion that the quality of the other makes does not measure up to that of our products. Although we are keen to do business with you, we regret that we cannot accept your counter offer or even meet you half way. The best we can do is to reduce our previous quotation by 2%. We trust that this will meet with your approval.We look forward to hearing from you. Yours faithfully, Tony Smith Chief Seller