RE: EXTENDING VALIDITY OF THE L/C Dear Sirs, We regret to say that we have received your L/C related to the above mentioned sales confirmation until today.It is stipulated clearly in the sales confirmation that the relevant L/C must reach to us not later than the end of Aug.Although the reaching time of the L/C is overdue, we would like still to ship your goods in view of long-standing friendly relationship between us.However, we can not make shipment of your goods within the time stipulated in the sales confirmation owing to the delay of the L/C, Therefore, the L/C needs to be extended as follows: (1) Time of shipment will be extended to the end of Oct.. (2) Validity of the L/C will be extended to Nov.15. Your kind attention is invited to the fact that we must receive your L/C amendment before Sept.30.Otherwise, we will not be able to effect the shipment in time. Looking forward to receiving your L/C amendment early, we remain. Yours truely,