Dear Sirs,

　　We have received your L/C No. 2234 but regret to say that we have found some discrepancies on the above mentioned L/C.

　　Please make the following amendments in the L/C.

　　(1) The beneficiary should be China Machinery Imp/Exp Corp. and the applicant should be Smith & Co.

　　(2) Swiss Francs instead of French Francs.

　　(3) Delete “30 days after” in relation to the draft.

　　(4) Delete insurance clause.

　　(5) “Partial shipments prohibited” should read “partial shipments allowed.”

　　As the stipulated time of shipment is drawing near, please make the requested amendments to the L/C as soon as possible so that we can effect shipment in time.

　　Yours faithfully,