Dear Mr. Walter:

We were delighted to receive your order No. TE-810 for fifty boxes ofclothing containers. However, we regret we are unable to accept yourorder at the price requested. We offered you our lowest prices. Sincethat time, prices have risen this winter and our profit margin doesnot allow us concession.

We will execute your order if you accept the price of $28 per boxC.I.F. New York.

Sincerely,

Ä£¾ÖÇÏ´Â Walter¾¾

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C.I.F. ´º¿å °¡°Ý $28 À» ¹Þ¾ÆµéÀÌ½Å´Ù¸é ±ÍÇÏÀÇ ¿À´õ¸¦ ¹Þ¾ÆµéÀÌ°Ú½À´Ï´Ù.