Offer Rejection Letter

September 12, 2003

Ms. Gina D. Antonio
JC Mer Advertising Company
Palawan St. Quezon City

Dear Ms. Antonio:

Greetings!

We regret to inform you that we will not accept your offer regarding the website advertising services because we currently no need for such services as we already have a marketing staff that will take care of a marketing strategies. However, we believe that we also need online services that would cater our company needs. Can you submit a proposal for other online services that you will offer.

We look forward to hearing from you. Thanks and more power.

Sincerely yours,

Marivic R. Sales
Manager