A ompany, 　　　　　　　　　　　　　No. 123 45th Boulevard, 　　　　　　　　　　　　　Brooklyn, New York 　　　　　　　　　　　　　USA Attn: B Co. Ltd. No. 67, Changning Rd. Shanghai 000000 P.R.C. Dear Sir, We are pleased to be informed of the name and address of your company by J&M Co. Ltd. U.S.A. From the information we have obtained, we believe that your company is one of China's important potential purchasers of cotton cloths.　 As cotton cloths are within our sphere of business, we would very much like to establish a direct business link with your company. Please find enclosed with this letter a brochure of our products and a price list. We hope they will facilitate your understanding of our cotton cloth exports. We will send you our offers and samples by air mail on receiving your detailed inquiries. Yours faithfully, E. B. Smith (Signature) Chief Sales Inspector A Company