Dear Mr. Walker:

We are pleased to confirm your order for 80 calculators, at $50,000.As requested, we are preparing to make shipment by the end of Octoberand request you open an irrevocable L/C in our favor as soon aspossible, valid until November 30. Your order will be shippedimmediately upon receipt of your L/C.

Sincerely,

Ä£¾ÖÇÏ´Â Walker¾¾

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