一：修改信用证
　　Dear Mr. Jones:
　　We have received your L/C No.121/99 issued by the Yemen Bank for Reconstruction & Development for the amount of $19,720 covering 1,600 dozen Men’s Shirts. After reviewing the L/C, we find that transshipment and partial shipment are not allowed.
　　As direct steamers to your port are difficult to find, we have to ship via Hong Kong more often than not. As to partial shipment, it would be our mutual benefit because we could ship immediately whatever we have on hand instead waiting for the whole lot to be completed.
　　We, therefore, are writing this afternoon, asking you to amend the L/C to read: "TRANSSHIPMENT AND PARTIALSHIPMENT ALLOWED"
　　We shall be glad if you see to it that amendment is cabled without any delay, as our goods have been packed ready for shipment for quite some time.
　　Sincerely,
　　二：延长信用证期限
　　Dear Mr. Jones:
　　We thank you for your L/C for the captioned goods. We are sorry that owing to some delay on the part of our suppliers at the point of origin, we are not able to get the goods ready before the end of this month. As a result, we sent you a cable yesterday reading: L/C1415 PLSCABLE EXTENSION SHIPMENT VALIDITY 15/31 MAY RESPECTIVELY LETFOLLOWS
　　It is expected that the consignment will be ready for shipment in the early part of May and we are arranging to ship it on s/s "Fanyang" sailing from Dalian on or about 10th May.
　　We are looking forward to receiving your cable extension of the above L/C thus enabling us to effect shipment of the goods in question.
　　We thank you for your cooperation.
　　Sincerely,