Dear Mr. / Ms,
We are much concerned that your sales in recent months have fallen considerably¹. At first we thought this might be due to a slack market, but on looking into the matter more closely, we find that the general trend of trade during this period has been upwards². It is possible that you are facing difficulties of which we are not aware. If so, we would like to know what we can do to help. We, therefore, look forward to receiving from you a detailed³ report on the situation and suggestions as to how we may help in restoring our sales to their former level. Yours faithfully

尊敬的先生/小姐，
我们非常关心你方销售近几个月大幅度下降。开始我们以为是市场疲软，但仔细研究问题，我们发现过去这段时间贸易的总趋势是上升的。有可能你方面临我方还不知道的困难，如是这样，我方想知道是否能帮助什么。我们期望收到关于问题的详细报告，及建议我们怎样帮助才能把销售恢复到原来的水平。 您诚挚的

F. 道歉与解释 Appology & Explanation

1.Dear Mr. / Ms,
We are sorry we cannot send you immediately the catalogue and price list for which you asked in your letter of March 10. Supplies are expected from the printers in two weeks and as soon as we receive them, we will send you a copy. Yours faithfully

尊敬的先生/小姐，

对三月十日来信所要目录和价格单，很抱歉不能马上寄去。印刷商两周后供货，一旦收到，我们将给您寄去一份。 您诚挚的

2.Dear Mr. / Ms,
I was very concerned when I received your letter of yesterday complaining that the central heating system in your new house had not been completed by the date promised. On referring to our earlier correspondence,I find that I had mistaken the date for completion. The fault is entirely⁴ mine and I deeply regret that it should have occurred. I realize the inconvenience our oversight⁵ must be causing you and will do everything possible to avoid any further delay. I have already given instructions for the work to have priority and the engineers working on the job to be placed on overtime⁶. These arrangements should see the installation completed by next weekend. Yours faithfully

尊敬的先生/小姐，
昨天收到你的来信，抱怨你新家的中央加热系统未按规定时间装好，对此我非常关心。参考较早的通信，我发现我搞错了完成日期。错误完全是我的，对此我非常抱歉。 认识到我们的疏忽给你造成的不便，我们将竭尽全力避免再耽搁。我已指示这项工作优先做并让工程人员加班。这样安排会于下周完成安装。 你诚挚的