Dear Mr. Mancera,

As the company’s letterhead implies, we have currently altered the name of our company from Vhonex Enterprises to Millage Enterprises. This takes effect on February 1, 2011.

We would like to inform you that there are no changes in our management and the company is still offering the same items and services that created our reputation in providing customer satisfactions. We do appreciate if you will convey this announcement to your accounts payable department’s attention and direct the accounts correspondingly.

Thank you for your continuing support and becoming one of the most valued clients. Our company truly admires your cooperation regarding this subject matter.

Sincerely,

Millage Enterprises

Dear Mr. Russell,

As of Monday, December 1, 2009, Bryant trading and Corporation of Washington will now be located in our new office and building at 123 Florida Street. Our new telephone for this new location is (123) 555-5555.

Enclosed with this is the recent brochure of our new items for your convenience. I hope you find it interesting.

Good day!

Truly yours,

Bryant Trading and Corporation

Dear Mrs. Henderson,

Because of the increase prices in raw material, we ought to lift up the cost of our commodities

We have tried our best to avoid such situation but we can no longer delay the inevitable.

Together with this letter is our new price list that you can review. It will be effective on December 5, 2009. Any orders you have made between now and December 5, 2009 will be bought at the lower prices.

We thank you for understanding our necessity for this prize increase.

Good day!

Sincerely,

Wood Trading