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Manger ABS Corporation

254 Romero Drive

Los Angeles, CA 90002

Sales Manager

ABC sellers

Los Angeles, CA 8008

Dear Mr. Mark,

    We received a message from your firm last night concerning the delay in shipment of the supply order. We had placed the order last week and was supposed to be received at least three days upon placing the order. Unfortunately, one week has passed yet the supplies have not been received. This is very disappointing to us since we need to use the supplies so that our production can meet deadlines.

As a company, we wish to make it clear to you that this delay has greatly plunged us into huge losses and we intend to take the appropriate legal actions to sue your company for the damage caused. Besides, we will cut every link with your company. You have 24 hours from now to supply the items or we take the appropriate actions. We look forward to your timely response on this.

Regards,