Dear Sirs,
We have carefully studied your letter of Dec. 14.As our two firms have done business with each other for so many years,we should like to grant your request to lower the prices of our underwear. But there are difficulties.Our cost of raw materials has risen sharply in the past three months and to reduce prices by 5% you mentioned could not be done without considerably lowering our standards of quality. This is something we are not prepared to do. Instead of 5% reduction on underwear, we suggest a reduction of 3% on all lines. On orders of this size we could manage to make the reduction without lowering our standards.
We hope you will agree to our counter-suggestion and we look forward to receiving orders from you as in the past.
Yours truly,
先生：
我们仔细研究了贵方12月14日来函，我们两家公司有业务往来多年，我们本该同意贵公司降低内衣价格的要求，但困难不少。在过去三个月内原料成本上升很快，若按贵公司所提减价5%,很难不大大影响产品质量标准，而这是我公司所不愿意采取的做法。我们建议所有货价减少3%,而不是5%.这样做将不会因减价而影响产品质量。
希望贵公司接受我们的反还盘，并一如既往寄来订单。
敬上
