Write a letter in 130-150 words.
收到1月20日来信，得知十箱针织内衣到货太晚未能赶上时节需要，我方对这件事当然感到遗憾，但决不能负担任何责任。为此请查阅我方12月20日电报，已将可装货物的最早日期告知了贵方，并附加说明，若没有接到贵方相反的电报通知，货物就将在那天运出。
从我方电报的日期中，贵方肯定已知道，贵方12月10日函当时还未抵达我处，因此我方盼得贵方回电是完全有道理的。由于贵方未回电，货物运出也是做得对的。
相信贵方对这件事不会再责怪我方，请接受那批定货，以免给双方带来麻烦。
此致
敬礼
2015年1月30日
Gentlemen,
We have received your letter of January 20, from which we learn that 10 cases of Hosiery Underwears have arrived too late for the season. We are genuinely sorry for this ； nevertheless, we must emphatically refuse to be responsible for the matter,referring you to our wire of December 20,in which we gave you the earliest date on which shipment could be made, adding that the goods would be sent off on that date unless we heard telegraphically from you to the contrary.
As you must have known from the date of our telegram that your letter of December 10 was not then in our hands, we were perfectly justified in expecting an answer from you by wire, and, failing that, in shipping the goods. Confident that you will acquit us of all blame in the matter,we ask you to accept the goods without the least trouble to both of us.
Yours very truly,
Rose Song
