Dear Sir/Madam:

We have not yet received the merchandise which we ordered on April 1 and was due to be delivered by April 30. We did state quite clearly on our order form that we needed this delivery on or before that date, and we are already having problems with unhappy customers.

As you understand, late deliveries affect our sales most adversely. Please look into this matter and, if you have not already done so, effect immediate delivery. Thank you.

Yours most annoyed,

Jack Chen

Taiwan Trade Co., Ltd.
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