dear sirs,

　　we are writing to inform you that the toys covered by our order no.519arrived in such an unsatisfactory condition that we have to lodge a claim against you.it was found upon examination that 10%of them are broken and some are badly scratched, obviously due to the improper packing. therefore，we cannot offer it for sale at the normal price and suggest that you make us an allowance of 20% on the invoiced cost.this is the amount by which we propose to reduce our selling price.if you cannot accept, im afraid we shall have to return them for replacement.

　　sincerely yours,

　　jorn thomas