Dear Sir, Thank you for your letters of 10th April. We are (141) to receive your request for men and women's shoes on approval. As we have not previously done business together, perhaps you will kindly agree to supply either the usually trade references, or the name of a bank to which we may refer. (142) these enquiries are satisfactorily settled, we shall be happy to send you the items you mention in your letter. We sincerely hope this will be the beginning of a long and pleasant business association. We shall do our (143) to make it so. We are looking forward to your reply. Yours Sincerely, Tom Jackson (41)