中间段落 叙述信函的主题。必要时可以分成数段展开议论。
●叙述事情
我们被告知…… 
We are told that... 
我们从青木先生那儿了解到……
We understand from Mr. Aoki that...
我们察觉到…… 
We observed that...
We found out that...
We discovered that... 
我们希望提醒贵方注意…… 
We would like to call your attention to... *用于必须说出很严重的事情时。 
我们想利用这次的机会就……事提醒您。
May we take this occasion to remind you that... *有礼貌但语气严厉。用于欠款到期不还等情况时。
May we take this opportunity to remind you that...

●转达希望
我们希望您能…… 
We hope that you will... 
我们希望收到……
We hope to receive... 
我对……很感兴趣。 
We are interested in... *适用于索取资料时。 
我们渴望知道…… 
We would be interested to learn...
如果您能告诉我们……，我们将不胜感激。
We would appreciate it if you will let us know...
We would appreciate it if you would let us know...
We shall appreciate it if you would let us know... 
我们能麻烦您将……寄给我们吗? 
May we ask you to send us...?

●致谢
非常感谢您为我们提供的一切。
We thank you for your offer. 
您……，我们不胜感激。
I appreciate very much that you... 
对贵方的大力合作我们万分感激。
We appreciate your cooperation and... *cooperation “合作”。
We thank you for your cooperation and...

●感到遗憾
得知……，我们感到很遗憾。 
It is regretful to learn of... 
我们抱歉地通知您…… 
We are sorry to inform you that... 
为……，我们深表遗憾。
We are very sorry that... 
我们遗憾地通知您…… 
We regret to inform you that... *We are sorry...带有说话人犯有过失的语气。而用We regret和regret则不清楚过错是在哪一方。
It is regretted that...

●表示歉意
就……，我们表示歉意。 
We apologize for...
We deeply apologize for... *更加强调。
We sincerely apologize for... *更加强调。 
我们对……感到非常抱歉。 
We are very sorry for... *比We apologize for...的语气要婉转的道歉方式。

●抱怨
怨言对对方来讲绝对不是一件使人愉快的事情，所以在表达方式上有必要下一番工夫。
我们不得不遗憾地通知您……
We are sorry to inform you that... 
我们不得不很遗憾地提醒您…… 
We very much regret to have to remind you of... 
我们请求您对……给予注意。
We invite your attention to... *用于引起别人注意时。attention “注意”。
We would like to call your attention to... *比较礼貌的说法。 
我们想提醒您注意…… 
May we remind you that...?
May we take this occasion to remind you that...? *语气较委婉，“借此机会我想就一问题提醒您的注意”。 
我们想指出…… 
We wish to point out that... *wish to... 虽然缓和了“我认为……”的语气，但是说法仍然比较直接。point out “指出”。

●祝贺
我们非常高兴地获悉…… 
We are delighted to learn that... *用于私人的或和对方很熟的情况下。delight “非常高兴”。
衷心地祝贺你…… 
Congratulations on your...
We would like to offer our congratulations on your...

●吊唁
刚刚惊悉××不幸逝世，我们深感悲痛。
We have just learned with profound sorrow of the passing away of... *profound “发自内心的”，sorrow 表示“悲痛”。 
对××的不幸逝世我们深感痛惜。 
We wish to express our deep regret over the passing of... *death 也可以代替passing, 但是death说法太直接，最好避开。
请接受我们诚挚的哀悼。
Please accept my sincerest condolences.

●同意
我们同意你们关于……的意见。
We agree with you on...
We agree with you on the following issues... (我们同意以下几点。) 
我们完全同意您信上所提出的所有问题。
We are in full agreement with the points raised in your letter. *raise 表示“提出质问、异议”。
We are in complete agreement with the points outlined in your letter. 
我们非常高兴能有机会……
We are very pleased to have the opportunity to...
We are very pleased to be in a position to... *较绕圈子的说法。 
我们非常高兴地…… 
We will be delighted to...
We will be delighted to meet with you on June 4, 1998. (我们非常高兴地期待着能在1998年6月4日见到您。)

●陈述自己的见解
我们认为…… 
We think that...
We believe that... (我们相信……)
We understand that... (我们理解……) 
我们强烈地感到……
We feel strongly that...
We feel strongly that our products are the best. (我们强烈地感到我们的产品是最好的。) 
我们所理解的是…… 
It is our understanding that...
We understand that... 
我们对……完全没有异议。
We do not anticipate any objections to...
We do not anticipate any objections to your proposal. (我们对贵社的提议没有任何异议。) 
我们找不到任何理由……
We can see no reason why... *直译是“我们不明白为什么必须……的理由。”Why以下是说话人认为不太合适的事情。“我们一向不认为……”、“我们对不那样做没有异议”、以这种煞有介事的语气使对方感激。

●反驳对方
我们不清楚您到底是怎么想的。
It is not (quite) clear to us what you had in mind.
It is not clear to us what you meant.
It is not clear to us what you intended. 
使我们担心的一点是…… 
The one point that concerned us (a little) was... *concern “担心，在意”。
The one point that troubled us was... 
我们对……感到担心和挂念。
We have become concerned with regards to...
We have become concerned with regards to the shipment schedule. (我们对装船的日程感到担心和挂念。)

●中立的答复
我们正在……过程中。
We are (now) in the process of... *in the process “正在……，……正在进行中”。
We are in the process of reviewing your suggestion. (我们正在重新研究贵社所提出的方案。) 
我们非常重视…… 
We value ... highly.
We value your suggestion highly. (我们非常重视贵社所提出的建议。) 
我们非常感谢您提出的这件事。
We thank you for raising the issue. *内容可能是好，也可能是坏。 
您的建议将由……进行讨论。
Your suggestions are being followed up by...
Your suggestions are being followed up by our committee. (您的建议将在我们委员会进行讨论。
Your suggestions are being reviewed by...

●否定的回答
我们希望您能理解我们这次行动的理由。
We hope you will understand our reason for this action. *表达不利于对方的事情时，重要的是在表达方式上下工夫。 
我们很难接受…… 
It would be difficult for us to accept... *还有商量余地的情况下。
It would be difficult for us to accept the revision to our shipping schedule. (就我们的装船日程来说，再作修改会是很困难的。) 
非常遗憾，我们不能……
We regret that we are unable to... *已没有商量的余地。
We regret that we are unable to alter our pricing schedule. (很遗憾，我们不能更改价目表。) 
除……之外，没有选择的余地。
We have no alternative but to... *用于最后阶段的信函中。alternative 是指“替代的手段、方法”。 
因此，我们采取的立场是…… 
Consequently we are in the position to... *后接否定性的内容。consequently 表示“最终结果地”。

●我方的行为和说明
我非常高兴地向您推荐……
We are pleased to recommend...to you.
我们与……有非常亲密的关系。
We work closely together with... 
我们已经得知……
We are also told that... 
修改后规定…… 
The amendment provides that... *amendment “改正”。
The amendment provides that you can no longer ship after the tenth of each month. (更改后的规定是每月10号以后不能装船。)
以下的条件表明……
The following conditions show that... *用于否定的内容时。
The following conditions show that each shipment must arrive before noon. (以下的条件表明各种货物必须在正午以前送到。) 
这种变更意味着将会推迟…… 
The effect of this change will be to delay...

●表明谢意和希望
我们非常感谢本次交易和…… 
We appreciate your business and...
We appreciate your patronage and... 
……还有对贵方的友好表示感谢。
..., and wish to thank you for your kindness. 
我们非常感谢你们提供的意见。
We would appreciate receiving your comments.
We would appreciate it if you could send us your comments. 
我们非常欢迎你们提出宝贵意见。
We shall be interested in receiving your comments.
We shall be interested in hearing your comments.

●显示热情和诚意
我们确信…… 
We are confident that... *confident “确信的”。 
我们就……的可能性表示极大的热忱。
We are enthusiastic over the possibilities of... *enthusiastic “热心的，狂热的”。 
我们非常欢迎此事有所发展。
We welcome this development very much. *development “(形势等)进展，发展”。 
我们将继续做我们所能做的一切。
We will continue to do all we can to...
We will continue to do all we can to develop a stronger working relationship between our companies. (为了使我们两家公司的商务关系更加紧密，我们将做出我们所能做的一切。) 
我们将竭尽全力地……
We will do our utmost to... utmost “最大限度”。
We will do our utmost to develop new markets. (为开发新市场我们将竭尽全力。) 
为了扩大……，我们将付出最大的努力。
We shall do whatever we can to extend...
We shall do whatever we can to extend our service. (为了扩大服务，我们将付出最大的努力。) 
我们将一直地努力提供给您我们最优惠价格。
We will always endeavor to offer you our most favorable rates. *endeavor “认真地努力”。 
就……一事，请您尽管放心。
You may rest assured that... *rest assured 为短语，“放心”。
You may rest assured that your shipment will arrive on time. (贵公司的货物将按时到达，请放心。)
You may be certain that...

●通知、希望得到通知
我们希望就此事今后经常保持联系。
We wish to keep you fully informed on this matter.
We wish to keep you fully posted on this matter. 
在本项目实行之际，烦请通知我们一声。
Kindly inform us when this is put into effect. *put into effect “实施，实行”。
Kindly notify us when this is put into effect.
Please let us know when this is put into effect.

●对否定性回答的补充
我们相信您能够理解我们的立场。
We feel certain you will understand our position in this matter. 
尽管如此，我们将做我们所能做的一切……
Nevertheless, we will do everything we can to... *nevertheless “然而，尽管如此”。 
对于……，就我们来说，没有异议。 
There is no objection, as far as we are concerned, in...
There is no objection, as far as we are concerned, in raising the prices. (就提高价格一事，我们完全没有异议。) 
为作为今后的参考，我们已将此事存入了我们的文档。
These have been placed into our files for future reference. *for future reference 表示“为了作为今后的参考”。