Dear sirs,

　　Thank you for your letter of 26 January.I appreciate for the delivery problems you had with us last month.

　　I have had a meeting with our production and shipping managers to work out a better system for handling your account.We know we made a mistake on your last order.Although we replaced it for you,we want to make sure it does not happen again.

　　We have devised the enclosed checklist to use for each of your future orders.It includes your firm’s particular specifications,packing requirements and marking instructions.I believe we can service your company better and help your operations run more smoothly with this safeguard.

　　Please contact us if there are any additional points you would like us to include.??　　

　　Yours faithfully,

　　Jim Green

　　Export Manager