Dear Sir.

We are writing to you with a desire to open an account with you . Established in 1988 as exporter. We are currently operating production in Korea and China but design, merchandising and accounting function is carried out in Seoul, Korea. We are already exporting a numbeer of "Dog's sweater, knitwear, jackets and toy" to USA, Canadian and Japanese markets, therefore, that
we have considerable experience in this field for more 20 years.

We are sure that you will be quite satisfied with our services and the excellent qualities of our goods. We hope our reply will be helpful and of service to you and if there is anything more we can do for you. Please do not hesitate to let us know.

Thanks & Best Regards.
2010. 05. 26.
J. C. Uhm.
WANG-HEE ENTERPRISE Co., Ltd.