Gum Tree Trading Company

123 Eucalyptus Lane

Sea Terrace, CA 92000, USA

July 5, 2007

Mr. Murray Mulch

President

Mulch Products Inc.

456 Tea Tree Street

Sea Terrace, CA 92000

Dear Mr. Mulch:

How would you like to exponentially increase your company’s sales and expand your market with a minimum of time, trouble and expense?

Sound impossible? It may not be. As owner of Gum Tree Trading Company, I am currently researching the profitable sales of mulch in the European market. As you may know, organic garden products are very popular in Europe, with sales continuously on the rise. I am familiar with your company’s mulches, and after preliminary research, I believe they have tremendous export potential in this area.

To complete my research, I will need pricing information, any brochures and marketing information that you can offer, and a few sample bags of mulch, which I will send on to my foreign representatives.

If we find that we can sell your products profitably in Europe, we will handle all export details from shipping to distribution to securing payment. With more than 10 years of experience in garden product sales, I am confident that my company can sell your mulches. This is a terrific opportunity to increase your sales with little cost or risk to your firm. I will call you to discuss this exciting program in further detail.

Very best,

Andrea April

Andrea April

Gum Tree Trading Company

AA/ta

(000) 000-1234 (phone) • (000) 000-4567 (fax)

e-mail: GumTree@Holiday.com