Writing Business Letters

Lakeview Metals Ltd.
1634 Old Canal Road
Lachine, QC
H4L 2N9

May 7, 2005

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

Dear Mr. Ross,

In response to your letter dated May 3, 2005, please find enclosed our check in the amount of $532.50. This will cover the outstanding balance of our account with your company.

We apologize for the delay in payment. It was caused indirectly by a vacancy in our Accounts Payables Department that was occasioned by a pregnancy leave. We trust that you will reinstate normal credit terms on future shipments to our company.

Yours truly,

Gerald Parson,