Please amend L/C No. 238 to read “The L/C will expire ______February 28, 2011 in Singapore.”

Due to shortage in supply, we cannot make delivery in time. We, therefore, ask you to______the date of shipment to May 5 and the validity of the credit to May 20.

We wish to call your ______to the fact that the date of shipment stipulated in the L/C is near.

The users are in urgent______of the machines contracted and are in fact pressing us for an early delivery.

After going into the matter, we concluded that the damage might be due to the______handling in transit.

You have to ______the goods to Singapore via Hong Kong since there is no direct steamer.

We are pleased to advise you that your Order No. 123 has been shipped this morning. We enclose one set of shipping documents so that you may______delivery of the goods when they arrive.

For basic risks, our usual coverage is WPA at 110 percent of the invoice ______.

We apologize ______the underpayment of US $400 on the remittance.

In compliance ______the stipulations of Contract No. 167, you are to open the relative L/C before the end of May.