Regret Letter – Short Supply of Order

November 13, 2005

Ms. Lucy Rubiano
Manager
ETL Enterprises
Abucay, Bataan

Dear Ms. Rubiano:

We thank you for your order of November 11, 2005 with invoice no. 4563 for 1,000 pcs. of pillow cases.  However, we regret our inability to execute your order immediately owing to the short supply of the fabric materials.

We are expecting the situation to improve and outstanding orders be met shortly.  A large supply next month would retrieve the situation ad meet the shortfall.

We request you to register your confirmed order since deliver can be only be made latest by November 25, 2005.

Once again we apologize for the inconvenience.  We hope that this situation will not deter you from our future business with you.

Truly yours,

Rowena S. Valerio