UNJUSTIFIED

　　Delivery of Computers

　　I refer to your letter of 18 December, 2000, regarding the delivery of your order for 24 Tanson 486 DX2 computers. Thank you for bringing this to my attention.

　　According to our Accounts Department, although we iscussed delivering the above computers by 2 December, in fact we did not get your order until 21 December - the same day as your letter. I am afraid the delay in delivery has been due to our not receiving the order for these two weeks.

　　I regret, therefore, that we cannot guarantee delivery before Chinese New Year. As I mentioned earlier this month, this time of year is very busy for us. However, as it is clear that you have been inconvenienced by this unfortunate situation, we are prepared to offer you the loan of 24 Tanson Pentium III computers until such time as we can deliver your order.

　　If this arrangement is acceptable to you, please contact me as< soon as possible so that I can make the necessary arrangements.