Subject : Your Acconut From : orientwind@china.com

　　Date: Web. 17 Jun 199- 00: 55: 16-0410 CC: Yoshi Miyazaki

　　To: toyotrdg@worldnet. cn

　　Attn: Mr. Sanro Kimura

　　We have not received a satisfactory response to the issue raised in our e-mail of 17 May regarding delinquent bills. We are therefore obliged to resign your account, effective June 18, 199-, Your payments are due for all unpaid invoices and for all work in progress as of this date.

　　Upon receipt of your payment in full we will transfer all artwork, materials, and copy files.

　　We are doing this with much regret. We all liked working with you and are proud of the results you have been getting. We have been very effective for Toyo Trading Co. Ltd.

　　I will be pleased to see our paths cross again under better circumstances.

　　Regretfully

　　Qiao Ni

　　Senior Vice-President