Koppermann GmbH
　　Schubert strasse 16， K-2618， Hamburg， Germany
　　Telefon： 1 41 61 00 00 Telefax： 0 41 61 00 01
　　2 April 200#
　　Ms Ni Minzhi
　　3W Co. Ltd.
　　3B Guihua Road
　　Shanghai 200233
　　China
　　Dear Ms Ni，
　　Order No. 9953
　　Thank you for your order which has been completed and is being sent to your today.

　　As agreed we have forwarded our bill， No， 2782 for DM1720.00 with the documents to your bank ， Industrial & Commercial Bank of China， Caohejing Branch， Shanghai. The Draft has been made out for payment 30 days after sight， and the documents will be handed to you on acceptance.

　　Yours sincerely

　　H. Koppermann

　　Managing Director