Writing Business Letters

Northern Bearings Ltd.
Suite 101
Old Colony Building
167 Bedford Street
Cambridge, VT

June 27, 2005

Mr. E. Grant
Grant & Thompson Distributors
719 Birch Avenue
Underhill, VT

Dear Mr. Grant,

We are pleased to announce our summer promotion of the #200 Series of our Guardian line of products.

All orders for items in our #200 Series that are received between June 30th and the close of business on August 31st will receive a 15% discount from list price. It is not necessary for you to mark this discount on your orders as our Order Department will apply it automatically.

We hope that you take advantage of this attractive discount.

Yours truly,

William Strongarm,
New England Sales Manager