Gentlemen： Last year we achieved a 25% increase in the sales of our businessmen’s suits.we believed that this happy state of affairs can be attributed to two causes.First，we managed to avoid passing on any part of our increased manufacturing costs.Second，we believe ours are products of the finest materials and the highest techniques and are second to none in design and reliability. And so we are happy to be able to tell you that our new season’s suits are，if anything，more attractive than last year’s and our prices will compare very favorably with those of any of our competitors.We believe that you will agree that our samples prove the truth of our claims. We look forward to an even larger order than the one you favored with last year. Yours truly，

　　中文对照 敬启者： 我公司的男装销售额去年增加25%，我们认为这有两种原因。第一、我们制作成本虽然增加，但售价未增;第二、本公司的产品原料好、技术高，而且在设计和可靠性方面，是独一无二的。 能有机会把我公司季节性服装介绍给贵方，至感欣慰。有的同行产品可能比去年更具诱惑性，但我公司的价格比较便宜。我们确信阁下会同意，我方的样品可以证明我们所说的真实性。 我方盼接到贵方比去年更多的订单。 ×××敬上