Write two letters on acceptance and refusal to the following claim letter respectively for the exporter after reading the following letter.

Dear Sirs,

  We refer to sales contract No．508 covering the purchase of 200 metric tons of white cement.

  We telexed you on 17May informing you that the consignment arrived on 20 April.

  On inspection, we found that 180 bags had burst and that the contents, estimated at 9000kg, had been irretrievably lost.

  We proceeded to have a survey report made．The report has now confirmed our initial findings．The report indicates that the loss was due to the use of substandard bags for which you, the suppliers, are responsible.

  On the strength of the survey report, we hereby register our claim against you as follows:

  Short delivered quantity GB￡180

  Survey charges GB￡50

  Total claimed GB￡230

  We enclose survey report No．TS6478 and look forward to early settlement of the claim.

Yours faithfully,