Sample Transmittal Letter

February 12, 2001

Ms. Helena J. Palacio
ABZ Inc. and Enterprise
Makati City

Dear Ms. Palacio:

In compliance with your instructions contained in your letter dated March 19, I am sending you the following:

1.    Summary of sales for the month of December
2.    Inventory of stocks as of the end of March, 2008
3.    Expected volume of sales for the months of June and July 2008.

Please acknowledge receipt and let us know when you can ship items mentioned.

Truly yours,

Remilyna D. Avinante