Dear Sirs,

We thank you for your letter dated 9th October, 20 together with order NO. 103 of the same date.

Our terms are:

Discount: 40%

Packing: 2% of the net amount of the bill.

Freight: Full freight from California to Manila ( port of Shipment

) about 5% of net bill to be charged to your account.

Ship: About 7% chargeable in the bill.

Freight

Insurance : To be arranging at your end.

Payment : Through Letter of Credit

Dispatch: Within 30 days from the date of receipt of your letter of credit.

Thanking you,

Yours faithfully,

for Harper Publishing House

Managing Partner