4. 引入主题：

　　With reference to …

　　Further to …

　　With regard to …

　　I am writing in connection with …

　　注：引入主题的句子可以被写在信件的开头，但with regard to 不能用于信件的开头。

　　环境：(how would you start a letter about each of the following?)

　　an invoice (No. 679) for a photocopier

　　With reference to Invoice No. 679, we regret to tell you that the product arrived in bad condition.

　　a meeting you had with the addressee on Jan. 16th

　　Further to the meeting on 16 January, I am delighted to tell you　that we are now able to give you a special offer for our Peach Series computer.

　　an advertisement in the times newspaper

　　I am writing in connection with the advertisement in the times newspaper yesterday.

　　an application for a post as secretary in your company

　　I am writing in connection with your application for a post as secretary in our company.

　　a fax order for six computers that you received today

　　with reference to your fax order for six computer, I regret to tell you that they are out of stock at present.

　　5. 告知好、坏消息：

　　好消息：

　　I am

　　pleased

　　delighted

　　happy

　　to

　　tell

　　inform

　　advise

　　you that …

　　坏消息：

　　I

　　regret

　　am sorry

　　to

　　tell

　　inform

　　advise

　　you that …

　　We regret that …

　　环境：(complete these sentences using phrases for referring and giving good or bad news.)

　　a. ___________________________ your order for some cupboards, _____________________ we have had to increase the price.

　　b. ____________________________ your application for a post as secretary, ______________________________ that we would like you to start work as soon as possible.

　　c. _________________________________ your application for a post as secretary, ______________________________ that you were not successful.

　　d. _________________________________ our telephone conversation this morning, ______________________________ that your car is now ready for you to collect.

　　6. 说明你所能做的和不能做的：

　　We are unable to …

　　We are able to …

　　We have been forced to …

　　环境：

　　You cannot lower your prices.

　　We regret that we are unable to reduce out prices.

　　You have had to raise your prices because the government has increased the sales tax.

　　We have been forced to raise our prices because the government has increased the sales tax.

　　However, you can give them a discount of 5% if their order is for more than $8,000.

　　We are able to give you a discount of 5% if your order is more than $8,000.

　　With regard to their second question, you cannot accept payment in Egyptian pounds but you can accept US dollars or Euros.

　　We are sorry that we are unable to accept payments in Egyptian pounds but we are able to accept US dollars or Euros.