Dear Sir,

　　It is with deep regret that we announce the death last week of Mr.Huang Jiaguang,our senior partner.By common consent we,the remaining partners,have been appointed as liquidator to wind up the business and will discharge all the firm’s liabilities and receive all payments due to it.According to our records the amount outstanding on your account with the firm is $28 000 and this should be paid to Mr.Gao as this address as soon as possible.

　　We have been grateful for your custom and have appreciated our friendly business relationship with you.We regret that we shall no longer be able to serve you.?　　

　　Yours faithfully,