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Firm Offer

HEASUNG INDUSTRIAL. CO., LTD
C.P.O. Box 7917, xxx, xxx
Gentleman:

We received your letter of July 30, requesting us to quote the most favorable price on cotton shirts. Below find text of cable:

YOURS THIRTIETH OFFER FIRM SUBJECT HERE BY AUGUST SEVE-
NTH 500 DOZEN STYLE NO 10 AT TEN DOLLARS SEVENTY CENTS
TOTALING 5,350 DOLLARS AUGUST SHIPMENT PAYMENT LC FONECA
XXX.

We regret that our prices were not low enough to meant your requirements. But the above revised is the best price we can make at present since the high quality of our goods cannot be maintained at lower prices.

In fact, our revised price is closely calculated and we shall not be able to make any further price reduction in spite of our eagerness to start business.

We trust you will accept it without delay.
  Yours very truly.
HEASUNG IND CO., LTD

M.Y. Song
Director, Trading Department
MY/MJ

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