20 May 2005
　　Kee & Co., Ltd
　　34 Regent Street
　　London, UK
　　Dear Sirs:
　　Thank you for your letter of 20 May 2000. 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 10百分 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 2百分. We trust that this will meet with your approval.
　　We look forward to hearing from you.
　　Yours faithfully,
　　Tony Smith
　　Chief Seller
　　――西席:
　　二零零零年蒲月二十日来函收到，不胜感谢感动。得知贵公司以为火焰牌打火机价钱过高，有利可图，本公司极感遗憾。来函又提及日本同类货物报价较其低近百分之十。
　　本公司认同来函的说法，但是，其他厂商的产质量量尽对不能与本公司的相提并论。
　　固然极看与贵公司生意，但该还盘较本公司报价相差极年夜，故未能接受贵公司定单。
　　特此调解报价，贬价百分之二，祈盼贵公司满意。
　　谨候佳音。
　　销售部主任
　　托尼.斯密思谨上
　　2005年5月20日...