Dear

Due to the increase in raw material costs, we must

unfortunately raise the cost of our merchandise to you.

We have avoided raising our prices for as long as

possible, but we can no longer prolong the inevitable.

We have enclosed our new price list for your review which

goes into effect on [date] Any orders placed between

now and [date of increase] will be honored at the lower

prices.

We wish to thank you for your valued account and know that

you will understand the necessity for this price increase.

Dear

This is my favorite kind of letter. How many letters have

I had to write over the years advising you of a price

increase? Why, you ask, am I so happy? Read on.

This is to advise you that, for a limited period of time,

we are reducing prices on certain items in our catalog.

Take a moment to review the enclosed catalog. I have

circled in red ink the items that are temporarily reduced.

What an opportunity!

Please take advantage of these prices. If you wish to

order large quantities, or stagger shipments, give me a

call and we will try to work out mutually acceptable

terms and conditions.

In any event, get your order in, as these prices are only

in effect until [date]

I do enjoy writing this type of letter. Thank you in

advance for your order.