1. Commercial Correspondence
Unit 4
Offers and
Cover Letters of Offers

2. What is a cover letter of an offer?
It is a business letter enclosed with an
offer (usually in a printed or tabulated
form) to explain what are not said, make
everything clearer, and add some
favourable comments.
2

3. Opening
Express thanks for the enquiry
Express pleasure in enclosing the offer
• We thank you for your enquiry of … for … and
are pleased to enclose our offer for the said
goods.
• … and take pleasure in enclosing our offer
for…
• … and please find enclosed our firm offer No.
… 3

4. Main message
Repeat important terms
• We would like to make clear the following points.
• We would like to draw your attention to the
following points.
• We would like to emphasize the following terms
and conditions.
Give explanation, comments or more information:
prices, delivery, samples, discounts, other
goods…
4

5. Prices
• The net price of this article is £100.00, to which
VAT must be added at 17.5%, marking a gross
price of £117.50.
• We can quote you a gross price, inclusive of
delivery charges, of £347.50 per 100 items.
These goods are exempt from VAT.
• We can offer you a price of £5,200.00 per
engine, firm 21 days, after which the price will be
subject to an increase of 5%.
5

6. Delivery time
• As there are regular sailings from Liverpool to
New York, we are sure that the consignment
will reach you well within the time you
specified.
• As there is a heavy demand for fans at this
time of year, please allow at least six weeks
for delivery.
6

7. Discounts
Trade discounts
Quantity discounts
Cash discounts
Loyalty discounts
•The prices quoted are CFR Yokohama, but are
subject to a 20% trade discount off net prices. We
can offer a further 10% discount off net prices for
orders of more than 2,000 units.
7

8. Discounts
• We allow a 3% cash discount for payment
within one month.
• We do not normally give discounts to private
customers, but because of your long
association with our company we can offer
you 12% off the retail price.
Note: Remember to mention the offer and other
documents you want to enclose at the end of
the letter (Enc.)
8

9. Practice 4
Dear Mr Smith
We thank you for your enquiry of 20 September
20__, in which you asked for children’s woolen
sweaters and children’s jackets. We are pleased
to enclose our firm offer No. OF09/09 for
children’s jackets, code 876/NQ, as illustrated in
our winter catalogue already sent to you.
In addition, we would like to draw your attention
to the following points:
9

10. Practice 4
Payment is to be made in pounds sterling, by an
irrevocable letter of credit, to be opened through
the Bank of Lloyd, London, 20 days before (prior
to) the shipment, to the account of Vietcombank,
in the seller’s favour for 100% of the value (the
total value) of the goods to be shipped.
We are willing (pleased) to offer you a 2.5%
quantity discount for orders of up to £150,000.00.
10

11. Practice 4
The goods are to be delivered (shall be delivered)
in one lot in mid November in time for Christmas
rush (for sales at Christmas).
We are sorry (regret) to inform you that the
woolen sweaters, code 421/GL, you asked for, are
no longer in production. However, we can offer
the substitutes, code 521/GL, which are in a
wider and better range of colors and flowery
patterns but cheaper than the 421/GL.
11

12. Practice 4
This offer will only be valid (subject to
acceptance) until 20 October 20__. After this
time, the prices, terms and conditions stated in
this offer may be subject to change.
Yours sincerely
(Signed)
Nguyen Nam
Sales Manager
Enc. Firm Offer No. OF09/09
12

13. Practice 5
Thang Long Garment Company
245 Minh Khai Street, Hai Ba Trung District, Hanoi
Tel: 0438633745 Fax: 0438652337
Your ref: MJ/rm
Our ref: TH/mh
23 November 20__
F. Lynch & Co. Ltd
Nesson House
Newell Street
Birmingham B3 3EL
United Kingdom 13

14. Practice 5
Dear Mr Johnson
We thank you for your enquiry of 18 November 20__
for men’s shirts and we are pleased to enclose our
offer No. OS/05 together with our summer catalogue
and current price list as you asked for.
We are confident that our products will be popular
with the UK customers and will all be selling well in
your market. The specifications, sizes, colours as well
as designs of the shirts are as per samples sent to
you by air. The prices offered are quoted CIF London
port including packing.
14

15. Practice 5
We are willing to offer you a 5% quantity discount
off net prices for orders of over £20,000.00 and an
extra 5% cash discount for prompt payment. As we
have all the goods in stock, delivery can be made as
requested.
Payment is to be made in pounds sterling, by an
irrevocable letter of credit at sight to be opened at
Northminster Bank, Birmingham, 15 days prior to
the shipment, to the account of Thang Long Garment
Co. Ltd with Vietcombank for the total value of the
goods to be delivered.
15

16. Practice 5
In addition to the products you asked for, we also
make goods to customers’ orders with their own
designs, sizes and materials, and delivery can be
made as promptly as requested.
We look forward to receiving your order soon.
Yours sincerely,
Signed
Le Thi Thanh Ha (Mrs)
Export Manager
Enc. 1.Offer No. OS/05
2. Summer catalogue
3. Price list
16

17. Practice 6
Dear Mr Smith
Re: Enquiry for tea sets
We thank you for your enquiry of 23 November
20__, in which you asked for tea sets. We are
pleased to enclose our offer No. CH/09 and the latest
catalogue.
We would like to draw your attention to (emphasize)
the following points:
The price offered (the quoted price) is fixed £10.00
per set, CIF London port, including packing charges,
valid within one month. 17

18. Practice 6
We are willing to give (offer) you the usual trade
discounts of 5%, and an additional 10% quantity
discount for orders of over 1,000 sets at one time.
The goods you ordered can be supplied from
stock and we can deliver the goods within two
weeks from receipt of your official order if the
quantity ordered is less than (under) 1,500 sets.
For larger quantities (orders), delivery time may
be longer.
18

19. Practice 6
Payment is to be made in pounds sterling by an
irrevocable letter of credit at sight to be opened
through a first-class bank in the UK 15 days prior
to the shipment to the seller’s account with
VietinBank, Hanoi Branch, in favour of the seller
for 100% of the value (for the total value) of the
goods to be shipped.
We are confident that our products will be very
popular in your market thanks to their fine
designs and reasonable prices.
19

20. Practice 6
We look forward to your early order and can
assure you that your order will be completed
(processed/ executed) to your satisfaction.
Yours sincerely,
(Signed)
Do Xuan Bac
General Manager
Enc: 1.Offer form No. CH/09
2. Catalogue
20