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  Dear Sir/Madam,
We are pleased to announce the establishment of Tristar Computer Co., Ltd., a wholly owned subsidiary of Mitsutomo Co., Ltd., of Mitsutomo Co., Ltd. Trastar will be engaged in the business of importing computers and computer-related items, and Tristar's address, telephone number, etc are as follows:

Address: 1-2-3 Mihongaseki, Minato-ku, Tokyo 105-3786
Phone: 03-1234-1234
Fax: 03-5678-5678
Date Established: 30th June, 2000
President: Kenzo Ichikawa

The company will take over the business currently conducted by our Computer Import Department, and commence operations on 21st July. Communications to tristar. You may rest assured that you will enjoy the same, or even better, quality and service as in the past.

Thank you for your attention.

Yours faithfully,

It gives us great pleasure to inform you that we have established a new company that deals in computer software.

We are happy to announce the opening of our new law firm.

Our new branch will handle the business of maintaining high-rise buildings in the Marunouchi area.

After the merger, our company now controls the biggest share in its field in Japan.

Please modify your records accordingly.

Gentlemen/Ladies:
This is to announce a change of organization I our company as of September 1, 2000.

The above changes have been instituted due to an expansion fo our business. In accordance with these changes, staff presently assigned to Business Departments Nos.1 and 3 engaged in business with the Middle east and Africa, respectively, will be transferred to business Department No.4.

We believe that the new organizational structure will allow us to provide our customers with higher level of service and we look forward to your continued support.

Very truly yours,

Be establishing a new organizational structure, we hope we can give your customers a higher level of satisfaction in all their business dealing s with us.

We trust the above-mentioned change in our organization will help us serve our customers better in every respect.

Mr. Tatsuo Yamashita, the new General Manager of business Department no. 4, has moved here from our purchasing division.

To Our Customer:
Please be advised that we have changed our address as follows
Please update your records accordingly.

This is to inform you that our office will move to the following address.

The Tokyo corp. is pleased to announce its relocation to Shinjuku.

As of October 10, 2000, we will be moving to new offices in silicon Valley.

Our new branch office is located on the 1st floor of the ABC Tower Building.

We would be very happy if you would advise your staff of the change.

Ear Mr. Ashley,
This is to advise you that after five memorable years in Los Angeles, I am returning to Tokyo at the end of this month to take up my new assignment in our head office. I would like to take this opportunity to thank you for the support and friendship you extended to me during my stay here.

In my new assignment I will be in charge of exporting golf equipment into the U.S. market. Therefore, I will still have the opportunity to work with you, although indirectly through our L.A. office. Hopefully I will also have ample opportunities to see you in the future, either in Tokyo or in the United States.

I leave my responsibilities here in the capable hands of Mr. yoshio tanaka who will be arriving from Tokyo next week. Please rest assured that Mr. Tanaka will supply you with the same, or an even better, level of service as you have had from me in the past. I also hope you will give him the same generous support as you have given me during our very agreeable association.

Yours sincerely

This letter is to inform you of m y new assignment, the result of company reorganization.
It ws announced today that I will be transferred to our New York Branch as of November 1, 2000.
I would like to take this opportunity to thank your for great assistance during my tenure.

Mr. Kato is taking ober my position as sales manager.

My successor, Mr. Nishi, is very capable and very personable as well.

Dear Mr. Tripp:

After five memorable years in New York, I will be leaving later this month to assume my new duties in the Machinery Export Dept. of Tohan Corporation in Tokyo.

During my stay here, one of my greatest privileges has been making the acquaintance of people like you. I would like to thank you for the friendship and cooperation you have shown to me and I would be grateful if you would render the same support to my successor, Mr. Tomoharu Sakurai.

I do hope that our paths may cross again in the future, whether in Tokyo, New York, or elsewhere.

With my best wishes for your good health and continued success.

Yours sincerely

Future Correspondence:
Address:
Telephone:
Fax

I have been transferred to our Medical Equipment Department from the Legal department.

It will be my first overseas assignment(海外勤務).

Mr. Someya, who(m) you know very well, will be my successor(後任).

I feel greatly indebted to you for all your patient assistance.

In the meantime, you can reach me at home.

Dear Customers:

After fifteen enjoyable and fruitful years with Kyodo Bank, I have made the difficult decision to resign and join Metro Bank in Tokyo. My last day at Kyodo Bank is October 20, 2000.

My new assignment will primarily involve corporate financing, and I expect to start with my new company on the 1st of December. After I start my new job, I will advise you fo my contact information. Until then, I may be reached at home.

Taro Suzuki
4-2 Tanimoto 2-chome
Toshima-ku, Tokyo 170-0011
Phone: 03-1234-5678
Fax: 03-2345-6789

Our relationship has been a very important one to me, and I hope that we can work together again sometime in the near future. Until that time, I wish you good luck and much success.

Sincerely yours,

After 20 years of service at the Hotel Fairmont, I will be joining the ABC Hotel as general manager.

I have officially resigned as Chairman of the Board of Directors of ABC Company.

I would like to inform you that I will retire on October 31, 2000/

Let me take this opportunity to announce my early retirement.

Mr. gates will take over my position as Managing Director.

Dear Sir/Madam,

We would like to take this opportunity to extend to everyone at ACHEM INC. our compliments for holiday season and our very best wishes for a safe, happy and prosperous(繁栄)2001.

Best wishes for the holiday season.

I wish you and your family a Happy New Year.

I hope the new year will find you prosperous and in good health.

Let me take this opportunity to wish you a Merry Christmas and a Happy New Year.

I thank you very much for your patronage over the past year.

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