Writing Business Letters

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

May 31, 2005

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

Dear Mr. Ryder,

Effective July 1st, the prices of all items in our Guardian line of bearings will be raised by 3.1 percent. Although we have not raised our prices for approximately three years, the rising prices of our raw materials make this increase necessary.

Enclosed for your review is our new price list effective July 1st. All orders for delivery before the end of July that are received before July 1st will be accepted at the price in effect today.

We thank you for your past business and hope that you will appreciate the necessity for our price increase.

Yours truly,

Alvin Finch,
National Sales Manager