Dear Mr. Jones：

　　We have received your letter of 18th July, informing us that the sewing machines we shipped to you arrived in a damaged condition on account of imperfectness of our packing.

　　Upon receipt of your letter, we have given this matter our immediate attention. We have studied your surveyor's report very carefully.

　　We are convinced that the present damage was due to extraordinary circumstances under which they were transported to you. We are therefore not responsible for the damage; but as we do not think that it would be fair to have you bear the loss alone, we suggest that the loss be divided between both of us, to which we hope you will agree.