敬啟者：

關于第123號 3 000 桶鐵釘的售貨合約，茲通知你方，我們已由倫敦中國銀行開立了第254號保兌的、不可撤消的信用證，計金額120，000英鎊，有效期至5月15日為止。
請注意（做到）上述貨物必須在5月15日前裝出，保險必須按發票價的150%投保“綜合險”。我們知道，按照你們一般慣例，你們只按發票價另加10%投保，因此額外保險費由我們負責。
請按我們的要求辦理保險，同時我們等候你方的裝運通知。

Dear Sirs,

Referring to the 3000 casks of iron nails under sales contract No.123, we are pleased to inform you that we have established with the Bank of China, London branch the confirmed, irrevocable L/C No. 254, in the amount of Sterling 120,000, valid up to May 15th.

Please see to it that the above mentioned goods are shipped out before May 15th and the insurance is covered for 150% of the invoice value against all risks. As we understand that as per your customary practice you only insure the shipments for 10% above the invoice value, the extra premium for additional coverage will for our account.

Please cover the insurance as we required and meanwhile we are waiting for your shipping advice.