In connection with the audit of our financial statement, our independent auditors, KPMG, wish to determine whether our records agree with you records. According to our records, the following balance(s) is(are) outstanding as 31 December 2015
Amount owing by us
Deposit held by us
we shell be obliged if you will sign this letter in the space provided below and return it DIRECTLY in the enclosed stamped address envelop to..