例如：

　　Dear Mrs. Walters,

　　Because you delayed so long in your response, Model GSF is off stock. If you are interested, we have some similar models on hand

　　Yours truly,

　　修改：

　　Dear Mrs. Walters

　　If I had known your needs before May 20, I could have shipped Model GSP immediately. However, the spring sale drained our stock.

　　The Model GSK, a similar instrument, is in stock, and you could have it at the same price as the GSF. It normally sells for $10,000 more. we will ship it as soon as you give us the word.

　　Yours sincerely

　　(1) 使用禮貌友好的詞匯

　　A. 說“Thank you" , 例如:

　　Thank you for your letter of yesterday.

　　Thank you for your prompt reply.

　　Thank you for helping us in this respect.

　　Thank you for your information.

　　(2)體諒對(duì)方的寫作態(tài)度(You-Attitude)

　　Writer emphasis: We are shipping your order on Friday.

　　Reader emphasis: You will receive your order by Monday, October 10.

　　Writer emphasis: To reduce our costs, we are changing the billing system.

　　Reader emphasis: To provide you with clear records, we are changing our billing system.

　　Writer emphasis: I was pleased to hear that the project was completed.

　　Reader emphasis: Congratulations on successfully completing the project

　　Writer emphasis: We regret that you closed your account with us a week ago. We believe that people may come back to our bank again sooner or later since we have a good credit among our customers.

　　Reader emphasis: A week ago you closed your account with us. Whatever the reason, we are pleased to have played some small part in your program. You are cordially invited to use our 'other services as occasion may require.