<p>
	Dear Mr. Jones:<br /> 
We thank you for your letter dated April 8 inquiring about our leather handbags.<br />  As requested, we take pleasure in offering you, <br /> subject to our final confirmation, 300 dozen deerskin handbags style No.MS190 at $124.00 per dozen CIF Hamburg.<br />  Shipment will be effected within 20 days after receipt of the relevant L/C issued by your first class bank in our favor upon signing Sales Contract.<br />  
We are manufacturing various kinds of leather purses and waist belts for exportation, and enclosed a brochure of products for your reference.<br />  We hope some of them meet your taste and needs.<br />  
If we can be of any further help, please feel free to let us know. <br /> Customers' inquiries are always meet with our careful attention.<br />  
Sincerely,
</p>