Delayed Delivery Adjustment Letter

October 28, 2001

Ms. Charo Sarmiento
Villa Enterprising
Orion, Bataan

Dear Sarmiento:

In reference to our order no. 97843 last October 12, 2001 for 25 pieces of Preludio oval pitcher which has not been received by us till date. You have information that the goods have been dispatched but they have not yet reached us.

The items are urgently need by our customers.  This delay may result in substantial business loss to us.

In case you are unable to send the goods immediately, let us know so that may make alternate arrangements.  Please let us know the status of your delivery over the phone.

Sincerely yours,

Mary Ann Cabantog