Plan the layout according to the following particulars:

Sender: Wang Hai, Sales Manager
China National Import & Export Corporation
Shanghai Branch Shanghai China

Receiver: John Smith, Purchase Manager
Alfred & CO.
Sherman Oak, California
91403
U.S.A.

Date: Twenty second of February 2004

Our Reference No. : 351/10587

Subject: Your order No 813

Encls: two invoices

CC: Blank Lee

Remarks: This letter is to be signed by a staff member on behalf of the firm

REFERENCE LAYOUT

China National Import & Export Corporation
Shanghai Branch
Shanghai China

OUR REF: 351/10587

22 February 2004

John Smith
Purchase Manager
Alfred & CO.
Sherman Oak,
California 91403
U.S.A.

Dear Mr Smith

Your order No 813

Thank you for your order of 18 February 2004.
Looking forward to hearing from you soon.

Sincerely yours
P.P. China National Import & Export Corporation Shanghai Branch

Wang Hai
Sales Manager

Encls: two invoices

C.C.: Blank Lee