Dear Sirs,

We have received your letter of credit covering 200 pieces of watches Model S216 asking for 15 days more extension and we regret to say that we are unable to extend the subject L/C.

As we’ve told you before that the goods are to be shipped in November, and any delay would make us miss the sales season, which will inevitably cause us heavy losses.

You are requested to do your utmost to fulfill the order as contracted. Should you fail to do so, we will be compelled to cancel our order and hold you responsible for all our losses.

Yours faithfully,