4. 引入主題：

　　With reference to …

　　Further to …

　　With regard to …

　　I am writing in connection with …

　　注：引入主題的句子可以被寫在信件的開頭，但with regard to 不能用于信件的開頭。

　　環境：(how would you start a letter about each of the following?)

　　an invoice (No. 679) for a photocopier

　　With reference to Invoice No. 679, we regret to tell you that the product arrived in bad condition.

　　a meeting you had with the addressee on Jan. 16th

　　Further to the meeting on 16 January, I am delighted to tell you that we are now able to give you a special offer for our Peach Series computer.

　　an advertisement in the times newspaper

　　I am writing in connection with the advertisement in the times newspaper yesterday.

　　an application for a post as secretary in your company

　　I am writing in connection with your application for a post as secretary in our company.

　　a fax order for six computers that you received today

　　with reference to your fax order for six computer, I regret to tell you that they are out of stock at present.

　　5. 告知好、壞消息：

　　好消息：

　　I am pleased to tell you that …

　　delighted inform

　　happy advise

　　壞消息：

　　I regret to tell you that …

　　We regret that …

　　環境：(complete these sentences using phrases for referring and giving good or bad news.)

　　a. _____________your order for some cupboards, __________we have had to increase the price.

　　b. _____________your application for a post as secretary, _________________that we would like you to start work as soon as possible.

　　c. ______________ your application for a post as secretary, __________________ that you were not successful.

　　d. ______________our telephone conversation this morning, _________________ that your car is now ready for you to collect.

　　6. 說明你所能做的和不能做的：

　　We are unable to …

　　We are able to …

　　We have been forced to …

　　環境：

　　You cannot lower your prices.

　　We regret that we are unable to reduce out prices.

　　You have had to raise your prices because the government has increased the sales tax.

　　We have been forced to raise our prices because the government has increased the sales tax.

　　However, you can give them a discount of 5% if their order is for more than $8,000.

　　We are able to give you a discount of 5% if your order is more than $8,000.

　　With regard to their second question, you cannot accept payment in Egyptian pounds but you can accept US dollars or Euros.

　　We are sorry that we are unable to accept payments in Egyptian pounds but we are able to accept US dollars or Euros.