January 18, 200#

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

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

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