Modul Bahasa Inggris Bisnis 1

Manajemen - PTA 2019/2020

Disusun oleh:

Dewi Wulan Sari, SS., MSas.

0311118903

Universitas Gunadarma

2019

1

Part of Business Letter

ATLAS COLUMBIA CORPORATION

231 East Main Street

Portsmouth, Virginia 23001 (1)

Ref : CS/FI/12BD (2)

October 2, 2015 (3)

Mr Robert T. Muldon

Finance Manager

Empire Television Company

12 West Point Street

Portsmount, Virginia 21101 (4)

Dear Mr Muldon: (5)

We have just received your two cheques for US$ 125.00 in payment of our

invoices No. 23FA of February 14 and No. 21LH of February 21.

However, we notice that one of the cheques, amounting to US$ 55.00 was not

signed. We are returning the cheque No. BA 24000010 for your signature.

Please return the cheque to us in enclosed envelope. (6)

Yours sincerely: (7)

Caroline R. Smith

Finance Department (8)

Enc. 1 (9)

Parts of business letter:

1. Letter head or the heading

Letter head contains company’s name, address, as well as its telephone number.

2. Reference line

Example of the reference line:

Ref: WS/LS/C59

WS is the initial of the person who signs the letter.

LS is the initial of the person who writes the letter.

C59 is the filling number from the filling system

When you receive a letter with reference line, you have to reply that letter by writing you

reference line too. So, it will be:

Your ref : WS/LS/C59

Our ref : LH/DC/2D

3. Date line

Date line indicates when the letter was written. There are 2 ways in writing the date line.

You can write the date line in British style or American style.

British style : 12th January 2015 or 12 January 2015

American style : January 12th, 2015 or January 12, 2015

4. Inside address

This comprises name and address of a person or the firm to whom the letter is written.

5. Salutation

British style -- American style

Sir, -- Sir:

Madam, -- Madam:

This has become very formal nowadays and it is not generally used except by

government offices

Dear Sir, -- Dear Sir:

Dear Madam, -- Dear Madam:

This is by far the most accepted form of salutation.

Dear Sirs, -- Dear Sirs:

This type of salutation is used in letters addressed to companies or partnership firm not to

a manager or any other person.

Dear Miss---/Ms---/Mr---/Mrs, -- Dear Miss---/Ms---/Mr---/Mrs:

These are used only where the writer knows the recipients well and wants to give a

personal (friendly) touch rather than being formal as usual.

6. Body of the letter

It is that portion of the letter which contains the message or the information which the

writer wants to communicate. It is usually divided into 3 paragraphs; opening paragraph,

message of the letter, closing paragraph.

7. Complimentary close

This should always agree with salutation and it must always be followed by comma or

colon.

➢ Sir / Madam→ your obedient servant

➢ Dear Sir / Dear Madam → yours faithfully or yours truly

➢ Dear Sirs → your faithfully or your truly

➢ Dear Miss/Mrs/Mr/Ms → yours sincerely

8. The signature

The complimentary close will be followed by signature. Signature will be followed by

the name of the person who sign the letter and his/her position in the company.

9. Enclosure

Enclosure is written if you enclose any file beside of the letter that you sent. Enclosure

can be written as:

Enclosure. Catalogue

Enc. 2

Encl (2)

Enc. Catalogue

If there are more than two attachments, enclosure is written:

Enclosures:

Catalogue

Price list

Terms of payment

Encl:

Catalogue

Price list

Terms of payment

10. Carbon copy notation

A letter may be sent to another person that needs to know about the letter. So, the carbon

copy notation needs to be written.

CC

CC:

Cc

Cc:

Copies to:

11. Postscript

Postscript is used to emphasize the important Information of the letter. Postscript can be

written as:

P.S.

PS.

PS:

PS-

Example:

P.S. if you order within 10 days, we can give you 10% discount.

Part of Business Letter

Styles of Business Letters:

1. Intended or British Style

(1)

(2) (3)

(4)

(5)

(6)

(7)

(8)

(9)

2. Full block or American Style

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

3. Semi Block Style

(1)

(2) (3)

(4)

(5)

(6)

(7)

(8)

(9)

4. Block Style

(1)

(2) (3)

(4)

(5)

(6)

(7)

(8)

(9)

5. Simplified Style

(1)

(2)

(3)

(4)

(6)

(8)

(9)

6. Hanging Indentation

(1)

(2) (3)

(4)

(5)

(6)

(7)

(8)

(9)

Basic Tenses

Simple Present Tenses

Generally, simple present is used for:

1. General Fact

2. Daily Activity

3. Statement or Opinion

Simple present tense always uses simple verb form in each of its sentences. When we form

simple present tense sentence without a verb, we have to use ‘be’ (such as: is, am, are). How

are the pattern:

With verb

+ S + V1 (s/es) + O + C

- S + don’t / doesn’t + V1 + O + C

? Do/Does + S + V1 + O + C ?

Note:

• Whenever we use singular subject, we have to add –s/-es to the verb. And singular

subject also took the form does/doesn’t.

Without Verb

+ S + is/am/are+ O + C

- S + is/am/are + not + O + C

? Is/am/are + S + O + C ?

Notes:

• Am → I

• Is → He, she, it, singular subject

• Are → You, they, we, plural subject

USE THE RIGHT FORM OF VERB AND BE

1. Water ........................ at. 100•C. ( boil)

2. My uncle ........................ in a factory. (work)

3. John and Sue ...................... glasses. (wear)

4. The children ................. a lot of sweets. (eat)

5. He only ........................ at weekends. (work)

6. 1 always .................... out on Saturdays. (go)

7. She ............. to London once a week. (drive)

Present progressive (Continuous)

The present progresive express an activity that is in progress at the moment of speaking. It

began in the recent past, is continuing at the present, and will probably end at some point in the

future. It is also used in expressing the activities that are in progress this week, month, year.

The Pattern:

+ S + auxialiary (is/am/are) + V-ing + O + C

- S + (is/am/are) + not + V-ing + O + C

? Auxialiary(is/am/are) + S + V-ing + O + C ?

Examples:

• The president is attending the meeting right now

• Clara is trying to improve her speaking skills.

• He is writing another book this year.

Simple Past Tense

Simple past indicates that an activity or situation began and ended at a particular time in the

past. The patterns are:

+ S + V2 + O + C S + was/were + O + C

- S + didn’t + V1 + O + C S + was/were + not + O + C

? Did + S + V1 + O + C ? Was/were + S + O + C ?

Present Perfect Tense

+ S + Have/has +V3/been + O + C

- S + Have/has + not +V3/been + O + C

? Have/has + S +V3/been + O + C ?

Present perfect tense is used to indicate:

• An action that happened at an indefinite time in the past.

Brian has traveled around the world.

Sam and Jill have been here.

• An action that happened more than once in the past.

I have seen this movie three times.

• An action that began in the past and still occuring in the present.

Joana has lived in the same house for six years.

They have moved to bekasi since 2010.

Note: In this case, we usually use for or since.

For + duration of time

Since + beginning of time

Past Perfect Tense

+ S + Had +V3/been + O + C

- S + Had + not +V3/been + O + C

? Had + S +V3/been + O + C ?

Past perfect tense is used to indicate:

• An action that happened before another action in the past; there usually are two actions

in the sentence.

John had gone to drug store before he went home.

After John had gone to drug store, he went home.

EXERCISES: Simple Past VS Past Perfect

1. Mr Miller _______ (work) in a travel agency for years. Then he gave it up.

2. My uncle died in 1960. I ______ (never/have) the opportunity to meet him.

3. He ______ (be) a newspaper reporter before he _______ (become) a businessman.

4. She ______ (feel) a little better after she _______ (take) the medicine.

5. I __________ (see, never) any of Picasso’s painting before I ________ (visit) the art

museum.

6. After Leo _______ (have) his meal, Sarah ____ (offer) him a cup of tea.

Future Tense

Simple Future has two different forms in English: "will" and "be going to." Although the two

forms can sometimes be used interchangeably, they often express two very different meanings.

Will expresses a voluntary action and promise.

Be going to expresses a plan.

+ S + Will/shall + V1 + O + C

- S + Will/shall+ not +V1 + O + C

? Will/shall + S +V1 + O + C ?

+ S + be going to + V1 + O + C

- S + be+ not + going to +V1 + O + C

? be + S + going to +V1 + O + C ?

5 Subject & Verb Agreement

Choose one of these options:

He doesn’t OR He don’t?

Julian agree OR Julian agrees?

They work OR They works?

Anita have made OR Anita has made?

It rain OR It rains?

In some cases, subject-verb agreement are trickier—even for native speakers of

English. Subject-verb agreement is when the subject of the sentence correctly matches the verb

in number. If the subject is singular, the verb is singular. If the subject is plural, the verb is

plural. Subject-verb agreement can be confusing, however. Look out for problem verb forms

and the other common pitfalls listed below.

The lists are taken from TOEFL Exam Essentials (2004, pp. 56-59)

• The subject I—Even though I is a single person, it usually takes the plural form of the

verb: I look. I do.

• Doesn’t/don’t, Wasn’t/weren’t—These verb constructions can confuse writers.

Doesn’t (does not) and wasn’t (was not) are singular. Don’t (do not) and weren’t (were

not) are plural. (I takes the plural form, don’t)

• Words or phrases that follow a subject—A common error in making subject-verb

agreement is confusing a phrase (words or phrase that follow a subject) with the subject

of the sentence. When you read, be careful to locate the true subject of the sentence.

Subject and verbs are underlined in the following examples:

One of the boys is missing.

The paintings by Pedro Reiss are bold and commanding.

• Singular nouns that end in s—Some words like measles, mumps, news, checkers or

marbles (games), physics, economics, sports, and politics are singular despite their

plural form, because we think of them as a single thing.

The news begins at 6 p.m.

Aerobics is a great way to get in shape and reduce stress.

• Pronoun subjects—Pronouns are misused often in speech and writing. Some pronouns

are always singular, whereas others are always plural. A few can be either singular or

plural. Each, either, neither, anybody, anyone, everybody, everyone, no one, nobody,

one, somebody, someone are singular pronouns that agree with singular verbs.

Examples:

Everyone wants to win the lottery.

Each of the managers wants her own phone line.

• Both, few, many, and several are plural pronouns and agree with plural verbs. Example:

Both of her ex-boyfriends are attending the wedding.

WHEN THINGS GET COMPLEX . . .

• If two nouns or pronouns are joined by and, they need a plural verb.

Oscar and Lorraine drive to work on most days.

• If two singular nouns or pronouns are joined by or or nor, they need a singular verb.

On most days, Oscar or Lorraine drives to work.

• If two nouns or pronouns are joined by and, they need a plural verb.

Oscar and Lorraine drive to work on most days.

• If two singular nouns or pronouns are joined by or or nor, they need a singular verb.

On most days, Oscar or Lorraine drives to work.

• If one plural and one singular subject are joined by or or nor, the verb agrees with the

closest subject. Examples:

Neither the teacher nor the students like the textbook.

Either the students or the teacher likes the textbook.

• If a sentence asks a question or begins with the words there or here, the subject follows

the verb. The verb must agree with the subject. The subjects are underlined in the

following examples:

Here is the evidence to prove it.

What are his reasons?

Subject-Verb agreement Quick Exercises

• John, along with his friends, (is/are) planning a party.

• The picture of the soldiers (bring/brings) back the memories.

• If the duties of these officers (isn’t/aren’t) reduced, there will not be enough time to

finish the project.

• The level of intoxication (vary/varies) from subject to subject.

• The use of credit cards in place of cash (have/has) increased rapidly in recent years.

Pronoun, Gerund, To Infinitive

Before we start our lesson, please read the sentences below:

• Father and me enjoy the coffee that mother made for us.

• That morning, Susan and Jim talked about mine uncle who has just finished her

master degree.

• Write researches make him feel so happy.

• We called us friend in Bandung yesterday telling them about the reunion that we are

planning.

• The company will continue hiring new employees as long as new production orders

keep to come in.

• Buy clothes is often a very time consuming pratice because those clothes that a person

like are rarely the ones that fit he or she.

• We insist on your to leave the meeting before any further outbursts take place.

• Jack and Jim play tennis every afternoon with Joana and I.

• The students were interested in to take a field trip to The National History Museum,

but they were not able raising enough money.

• After be indicated for his part in a bank robbery. The reputed mobster decided find

another attorney.

Are you sure that all those sentences are grammatically

correct???

The answer should be “NO”.

What is pronoun?

Based on Oxford Advanced Learner’s Dictionary (2010) “pronoun is a word that is used

instead of a noun or noun phrase, for example he, it, hers, me them, etc.” (p. 1175)

Here are the list of personal pronouns:

Subject

Pronouns

Object

Pronouns

Possessive

Adjective

Possessive

Pronouns

Reflexive

Pronouns

I Me My Mine Myself

You You Your Yours Yourself /

yourselves

They Them Their Theirs Themselves

We Us Our Ours Ourselves

He Him His His Himself

She Her Her Hers Herself

It It Its - Itself

There are five form of personal pronoun.

✓ Subject Pronoun is used as the subject in the sentence. The position of Subject Pronoun

is important because a sentence at least consists of a subject and a verb. Object Pronoun

or also called as complement pronoun can be found in complement position in the sentence

Each of Subject Pronouns and Object Pronouns are used differently. Examples:

1) Jammie and I have seen this movie before.

2) Father called my name when he saw me accross his office.

3) He likes walking to school.

4) Susan keeps blaming us for her failure.

5) Jane will present her presentation after him.

✓ Possessive Adjective and Possessive Pronoun are different. Possessive Adjective

modifies a noun while Possessive Pronoun replaces a noun. Examples:

Two people walked and approached me while I was sitting at the cafeteria. The first man

sit in front of me, and the other one took a seat beside me. They were so suspicious, so I

tried to finish my meal as soon as possible. My phone suddenly rang. It was my friend,

Ammy, so I picked it up. She said that she had problem with her laptop and needed my

help to fix hers. I left after I finished my meal and took a taxi. When I was about to pay, I

realized that I lost my wallet.

✓ Reflexive Pronouns indicated that the subject is both giving and receiving the action.

Examples:

1) He himself set the fire to the fireplace.

2) Sarah walks barefoot and hurt herself.

3) Jack washed himself before went to bed.

Gerund and To Infinitive

Based on Oxford Advanced Learner’s Dictionary (2010) “gerund is a noun in the form of

present participle of a verb (that is, ending in –ing)” (p. 626), while “Infinitive is the basic form

of a verb such as be or run. In English, an infinitive is used by itself, for example swim in She

can swim or with to as in She likes to swim.” (p. 769)

Examples:

• I learned to swim when I was young.

• The soldiers are preparing to attack the village.

• I decided to postpone my holiday.

• We are ready to leave now.

• It is difficult to pass the test.

Here are the common verbs and adjectives that are followed by infinitives:

agree, plan, hope, except, prepare, claim, fail, learn, pretend, want, decide, forget, need, refuse,

offer, easy, dangerous, good, ready, difficult, hard, wish, intend, demand etc.

Common verbs followed by gerunds:

Enjoy, finish, quit, mind, postpone, keep, consider, discuss, miss, admit, report, appreciate,

resume, go, avoid, delay, deny, etc.

ADJECTIVE + PREPOSITIONS are also followed by GERUND, such as:

Afraid of, interested in, capable of, successful in, tired of, fond of, etc.

VERB + PREPOSITIONS are also followed by GERUND, such as:

Give up, rely on, worry about, insist on, succeed in, count on, keep on, think about, depend on,

put off, think of, look forward to, confess to, etc.

Examples:

• He is not looking forward to going back to school.

• Giving charity is a good deed.

• He’s excited about playing tennis.

• John admitted stealing the jewels.

• We are interested in seeing this film.

• Mary insisted on taking the bus instead of the plane.

The following verbs can be followed by either the infinitive or the gerund

with no change in meaning, such as:

Begin, hate, regret, like, start, continue, love, try, prefer.

These verbs can be followed by gerund or infinitive, but the meaning is

different.

Stop, remember, forget.

Examples:

• He started to study after dinner.

• He started studying after dinner.

• I stop to smoke.

• I stop smoking.

Now, try to analyze why those sentences are wrong and figure out

the right answer!

Inquiry Letter

Letter of Inquiry

When you need information about the goods that you are interested in, you should write a

letter of inquiry. In writing the letter of inquiry, you should clearly state the type of

information you want. The information can be:

• Price list

• Sample of product

• Quotation and discount

• Terms of payment

• Terms of delivery

• Terms of transport

Common expressions used in the letter of inquiry:

➢ Opening paragraph

✓ We are interested in your products and should be pleased if you could send us your

-----

✓ We have seen your product at your stand at Jakarta Fair and should be pleased if

you could send us your latest -----

✓ We have seen your advertisement in The Jakarta Post and should be glad if you

could send us your -----

✓ With reference to your advertisement in The Jakarta Post I read a few days ago,

would you please send us your -----

✓ Etc.

➢ Requesting information

✓ We would like to know whether you can offer us special discount.

✓ Please let us know the (terms of payment/ -----).

✓ Would you please let us know whether you can offer us special discount for this

month.

✓ We would be pleased / glad if you could send us ------

✓ Etc.

➢ Closing paragraph

✓ We should be pleased to receive your prompt reply.

✓ We look forward to receiving your reply.

✓ We should appreciate your prompt reply.

✓ We look forward to receiving your reply immediately.

✓ We hope you will be able to send us reply by return.

✓ Etc.

Example:

JAKARTA INTERNATIONAL TRADING LTD

Jln. Jendral Sudriman No. 15

Surabaya 200002

Ref: HMS/NA/12A

October 5th, 2015

Johnson Allwoods & Sons

25 Brigestone Street

New York, NY 239001

USA

Dear Sirs:

We visited your stand at the Indonesian Trade Fair five days ago and we

were very interested in you Montana ladies’ shoes displayed at the Fair.

We would be pleased if you could send us your catalogues of your complete

ranges of the ladies’ shoes, price list, and terms of payment. We would like

to know whether you can offer us special discount for next month.

We look forward to receiving your reply immediately.

Yours faithfully:

Hassan M. Salim

Purchase Manager

Reply of Inquiry Letter

By receiving letter of inquiry, it means that the company has good chance to increase its

turnover. The reply of letter of inquiry is the first step of a transaction.

Common expressions used in replying the letter of inquiry:

➢ Opening paragraph

✓ Thank you for your letter of ----- inquiring about our -----------

✓ With reference to your letter of ----- inquiring about our ----------

✓ In reply to your letter of ----- inquiring about our ------------

✓ Many thanks to your letter of -----. As requested, we enclose here with our latest ---

--------

✓ Etc.

➢ Sending/Enclosing

✓ We have pleasure in sending/enclosing our ---------

✓ We are sending ----------

✓ We should be pleased to enclose/send our ----------

✓ Etc.

➢ Closing paragraph

✓ We look forward to receiving your first order.

✓ We look forward to receiving a trial order from you.

✓ We are allowing special terms to customers who place orders before the end of this

year.

✓ Etc.

Example:

Johnson Allwoods & Sons

25 Brigestone Street

New York, NY 239001

USA

Your ref: HMS/NA/12A 19th October 2015

Our ref: CPS/LH/14

Mr. Hasan M. Salim

JAKARTA INTERNATIONAL TRADING LTD

Jln. Jendral Sudriman No. 15

Surabaya 200002.

Dear Mr. Hasan,

Thank you for your letter of 5th October 2015.

We have pleasure in enclosing our latest catalogue, price list, terms

of payment, official order form together with a leaflet giving full details of

our special trade discount for November.

We look forward to receiving your first order and please do not

hesitate to write again if you still need any further information.

Yours sincerely,

Charles P. Scout.

Marketing Manager

Enc. 5

7

Order Letter

There are 2 ways in ordering the goods:

1. Ordering with official order form

2. Ordering without official order form

The purpose in writing an order letter is to order the goods that accordance with the amount

of the company’s need with/without official order form.

Common expressions used in order letter:

➢ Opening paragraph

✓ We have received your letter of ----- and should be glad if you would accept our

order for the following goods:

✓ We are obliged to your letter of ----- and should be glad if you would accept our

order for the following goods:

✓ We thank you for your letter of ----- and enclose our official order for the following

goods.

✓ We have received your quotation of ------ and please send this good as soon as

possible.

✓ We have received your letter of ----- and as the price you quoted in your letter are

satisfactory, please arrange to deliver the following goods as quickly as possible.

✓ Etc.

➢ Describing method of payment

✓ We shall pay for the goods by banker’s transfer.

✓ We shall pay for the goods by banker’s transfer within 20 days from the date of

delivery.

✓ Etc.

➢ Closing paragraph

✓ We should be grateful for your prompt delivery as the goods are urgently needed.

✓ We look forward to receiving your advice of delivery by return.

✓ Please kindly acknowledge this order and confirm that you will be able to deliver

the goods by the end of this year.

✓ Etc.

Example:

JAKARTA INTERNATIONAL TRADING LTD

Jln. Jendral Sudriman No. 15

Surabaya 200002

Your ref: CPS/LH/14

Our ref: HMS/NA/13A

November 2nd, 2015

Mr. Charles P. Scout

Johnson Allwoods & Sons

25 Brigestone Street

New York, NY 239001

USA

Dear Mr Scout:

Thank you for your letter of October 19th, 2015, enclosing your catalogues,

price list, terms of delivery, as well as your leaflet and your official order

form.

We have studied your catalogue very carefully and are pleased with the

quality of your price. We enclose the official order form and shall pay for

the goods by banker’s transfer.

Yours sincerely:

Hassan M. Salim

Purchase Manager

Enc. 1

Acknowledging Order

The purposes in writing this letter are:

1. Inform that the order has already been accepted

2. Inform that the delivery can be done after the payment accepted.

Common expressions used in acknowledging the order letter:

➢ Opening paragraph

✓ We thank you for your order of ----- and will despatch the goods by ------------

✓ We are pleased to acknowledge your order of ----- and will despatch the goods by -

---------

✓ We acknowledge with thank your order of -----

✓ We are pleased to let you know that the goods included in your order of ----- will

be despatched today by ------------

✓ We are pleased to let you know that the goods included in your order of ----- will

be despatched by ------------ after you pay the down payment by the banker’s

transfer to our company’s account.

✓ Etc.

➢ Closing paragraph

✓ We have been very happy to serve you and look forward to receiving your further

order.

✓ We hope we may have further orders from you

✓ We hope the goods will reach you safely.

✓ We feel sure that you will find these goods satisfactory and perfectly suited to your

needs.

✓ We look forward to receiving further orders from you in future.

✓ Etc.

Example:

Johnson Allwoods & Sons

25 Brigestone Street

New York, NY 239001

USA

Your ref: HMS/NA/13A 16th November 2015

Our ref: CPS/LH/15

Mr. Hasan M. Salim

JAKARTA INTERNATIONAL TRADING LTD

Jln. Jendral Sudriman No. 15

Surabaya 200002.

Dear Mr. Hasan,

We are pleased to let you know that the goods included in your order

of 2nd November 2015 will be despatched after you pay the down payment

by the banker’s transfer to our company’s account within 2 days after you

received this letter.

We feel sure that you will find these goods satisfactory and perfectly

suited to your needs.We look forward to receiving further orders from you

in future.

Yours sincerely,

Charles P. Scout.

Marketing Manager

Enc. 5

Complaint and Its Reply

When making a complaint, plan your letter as follows:

1. Begin by regretting the need to complain

2. Mention the date of the order, the date of delivery and the goods complained about.

3. State your reasons for being dissatisfied and ask for an explanation.

4. Refer to the inconvenience cause.

5. Suggest how the matter should put right.

The complaint letter might concern with the following:

1. The wrong goods may have been sent

2. The quality may not be satisfactory

3. The goods have been delivered damaged, or late

4. The prices charged may be excessive, or not as agreed, etc.

Example of complaint letter:

John Samuel Brothers Ltd.

14 Dickson Road

Singapore

18th August 2015

Jackson Five Ltd.

15 Mason Street

Beverly Hills

USA 90210.

Dear Sirs,

On 12nd August 2015 I ordered 12 copies of Background of the Music

by H Lowery at the published price $1.25 each, less 33 1/3% trade discount.

On opening the parcel received this morning I found that it contained

12 copies of history of Music by the same author. I regret that I cannot keep

these as I have as adequate stock already. I am therefore returning them by

parcel post for replacement – as the matter of urgency please as I have several

customers waiting.

You will course credit my account with the invoiced value of the

returned copies, including postage for 80p.

Yours faithfully,

Samantha Corner

Purchasing Manager

Example of replying the complaint letter:

Jackson Five Ltd.

15 Manson Street

Beverly Hills

USA 902110

Your ref: 20th August 2015

Our ref: GA/HY/KJ87

Samantha Corner

John Samuel Brothers Ltd.

14 Dickson Road

Singapore.

Dear Mrs Samantha,

We hasten to reply to your letter of 18th and express our concern and regret

that the mistake should have occurred in dealing with your orders. The mistake is

entirely our own and we apologize for the inconvenience it is causing you. It

occurred as a result of staff shortage during what are an unusually busy season and

the fact that the two books by H Lowery have identical bindings.

Immediately we received your letter we despatched 12 copies of the correct

title by parcel post. They should reach you by tomorrow.

We shallcredit your account with the invoiced value of the returned books

and cost of return postage, and enclose our credit note.

Yours faithfully,

George Alan

Marketing Manager

Enc. 1

BIBLIOGRAPHY

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