PART ONE

　　Dear Ms Feng:

　　Can we meet as soon as possible to discuss complaints about the delivery of our carpets? I wonder if we can enlarge our warehouse facilities or send our goods by express rail.(35words)

　　PART TWO

　　Dear Mr ho;

　　Thank you for you letter of 23 November. We are delighted to know that your customers find our machines useful. The inclusion of business terms is an excellent idea, and we shall develop this idea. We shall also produce special cards which can be fitted the translators to provide more languages in the next model. However , the inclusion of a leather case would add considerably to the price of our machines and might not be necessary as the casing is very robust. Finally, we are taking steps to supply you immediately with 200 electronic and 300 language translators.

　　Yours sincerely

　　Wang Luen fung