Dear Sir,

　　We confirm having sold to you the following merchandise on terms and conditions as below ：

　　PAYMENT ： BY IRREVOCABLE AND CONFIRMED L/C AT SIGHT IN OUR FAVOUR ,

　　SHIPMENT ： WITHIN……DAYS AFTER RECEIPT OF YOUR L/C.

　　REMARKS ： PLEASE OPEN L/C ADVISING THRU （BANK OF TAIWAN, TAIPEI, TAIWAN. HEAD OFFICE ）