As our factory is now fully occupied with orders, we regret having to decline yours.

执事先生：

关于我方第C215号销售合同项下4,000打衬衫，拟提请注意货已备妥待运且装运期迫近，但至今仍未收到你方有关信用证。请务必在本月底之前开立信用证并送达我处，以便我方顺利执行这项定单。

为了避免随后的修改，务请注意(做到)信用证内的规定事项必须与合同条款完全一致。

盼佳音。

此致

   敬礼

如蒙报给我们最好实盘，将不胜感激。

货物如果转运，我们得多付运费。

开信用证会增加我们的进口成本。

我们真诚希望质量与合同规定相符。

We are responsible to replace the defective ones.

商品检验工作在到货后一个月内完成。

Since we have only moderate cash reserves for the time being, tying up funds for three or four months would cause problems for us.

We make you the following offer, subject to your reply reaching us not later than noon time, November 20.

Since the prices of the raw materials have been raised, I’m afraid that we have to adjust the prices of our products accordingly.