Ms. Leung Suet Chan

　Deputy Manager

　New Times Trading Company Limited

　13-14/F., Industry Building

　35 Harbour Road, Wanchai

　Hong Kong

　China

　Dear Ms. Leung

　Order NT-20717報關員考試通

　Thank you for your fax of 17 January. We are extremely sorry to learn that an error was made in carton 13 of the above order.

　The missing 9,000 ball pens were sent this morning by Cathay Airways and the documents have alreadly been forwarded you.

　We greatly regret the inconvenience caused by this and the previous two errors and offer ore sincere apologies. We can assure you that every effect will be made to ensure that similar errors do not occur again.

　Yours sincerely

　Rob Subbaraman

　Export Mangager