Rearrange and improve the letter to make it more acceptable. Dear Sir, We are sorry to say that the price for your cigarette lighters is too high for us to work on. So it is a pity we cannot place an order for your products. We have received a quotation from a German company and they quoted us a price approximately 15% lower than that of yours. We admit that the quality of their products does not measure up to that of yours, but the price gap between yours and theirs is too wide for us to accept. Although we are keen to do business with you, we regret that we cannot accept your offer or even meet you half way. Sorry again for the rejection. We wish you can sell your high-priced lighters to other importers successfully. Yours faithfully,