Dear Sirs,

　　We have for acknowledgement your letter dated March 11 and are sorry to note your complaint respecting the Cotton Goods we sent you by S.S.“Peace”.We can assure you,however,that the goods in question were in perfect order when they left here,hence the damage complained of must have ?occurred? in transit.In these circumstances,we are apparently not liable for the damage and would advise you to claim on the shipping company who should be held responsible.

　　At any rate,we deeply regret to learn from you about this unfortunate incident and should it be necessary we shall be pleased to take the matter up on your behalf with the shipping company concerned.?　

　　Yours faithfully，