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Sample Adjustment Letter

ENIGMA CORPORATION
Angeles City
Pampanga

April 5, 2006

Ms. Merecel Navarro
Manager
Save and Delete Computer Center
Samal, Bataan

Dear Ms. Navarro,

We would like to apologize for the problem we have caused because of our mistake regarding your order last March 28, 2006.

Immediately upon receiving your letter, I made the necessary adjustments.

I have instructed our person in-charge to pick up at your office the monitor and to replace them with the right ones.  Again, I would like to apologize for mistake.

Very truly yours,

(signed)
Eric Santos
Sales Manager

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