Writing Business Letters

Northern Bearings Ltd.
3 Dorchester Place
9400 Patriot Boulevard
Ville de Brossard, QC
H3H 2C2

April 27, 2005

Mr. A. Ryder
Hodge Vehicle Fabricators
12 Mountain Drive
Cambridge, VT

Dear Mr. Ryder,

Effective May 1st, the prices of our Sentinel line of bearings will be reduced by approximately 11 percent. Enclosed is the new price list for our Sentinel line of bearings that will take effect on May 1st.

This price decrease is made possible by the efficiencies we have been able to realize in our new casting line. It is a great pleasure for us to be able to pass these savings on to you.

We thank you for your continued support.

Yours truly,

Alvin Finch,
National Sales Manager