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第一段落：邊陳述寫信目的，邊設定整體。

● 收信

我們收到了您1998年4月14日的來信。

We have received your letter of April 14, 1998.

We have received your letter dated April 14, 1998.

我們收到了您的咨詢函，非常感謝。

We thank you for your inquiry.

We have received your letter and thank you for your inquiry.

我們非常高興從您的來信中獲悉……

We are pleased to learn from your letter...

From your letter we have learned that...

我們收到了您1998年5月23日的來函查詢，非常感激。

We are grateful for your inquiry of May 23,1998.

我們已經收到了您1998年6月6日的來信。

This is to acknowledge your letter of June 6, 1998.

● 回信

我非常愉快地回復您1998年8月18日的來函查詢。

We are pleased to respond to your inquiry of August 18, 1998.

We are pleased to answer your letter of August 18, 1998.

以下是就您1998年10月21日來信的回函。

We are writing in response to your letter of October 21, 1998.

We are writing with reference to your letter of October 21, 1998.

這是對您1998年10月29日來信的復函。

This refers to your letter of October 29, 1998.

這是對您1998年11月4日來信給予的答復。

This is in response to your letter of November 4, 1998.

● 從來信中得知

我們高興地從您的來信中得知……

We are happy to learn from your letter that...

From your letter we have learned that...

我們很遺憾地從您的信中得知……

We regret to learn from your letter that...

We are really sorry to learn from your letter that...

我們為我們的差錯向您表示真誠的歉意。

We would like to offer our sincere apologies for the mistake. *“從內心發出的歉意”，用sincere apologies表示。

得知……真是太好了。

It is nice to know that...

It is nice to learn that...

It is nice to hear that...

為……我們很遺憾。

It is regretted that...

It is regrettable that...