1.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。

TO: BANK OF CHINA TANGSHAN BRANCH,CHINAIRREVOCABLE DOCUMENTARY CREDITFOR THE ACCOUNT OF HONGYAN TRADING CO, LTD., HONGKONG. 311 SOUTH BRIDGE STREET, HONGKONG. DEAR SIRS:WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN FOREIGN TRADE EXP. CO. 188 WEIGUO ROAD TANGSHAN, A SUM OF AVAILABLE BY THE BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE:“DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT DTAED IST MARCH,2013.”ACCOMPANIED BY THE FOLLOWING DOCUMETNS:(1) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OF APPLICANT AND MARKEDFREIGHT PREPAID .(2) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OF THE INVOICE VALUE BLANK OCEAN MARINE CARGO CLAUSES AND WAR RISKS DATED 1st JANUARY, WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA(3) CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE’S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHI PMENT OF THE FOLLOWING MERCHANDISE: AIR CONDITIONER(HUALING BRAND),10000PCS KW-23GW AND 10000 PCS KW-25GW, PACKING:IN CARTON BOX,50 KILOS NET EACH,CIF DUBAI VIA HONGKONG,PARTIAL SHIPMENT AND TRANSSHIPMENT PROHIBITED. LATEST DATE FOR SHIPMENT: 30TH APRIL,2014. EXPIRY DATE:15TH MAY,2014.IN PLACE OF OPENER FOR NEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THE SELLER’S OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.审核结果：（1）HONGYAN 错误，应为HONGYANG。

（2）WEIGUO ROAD改为JIANSHE ROAD。

（3）总金额币别错误，应为HKD而不是USD。

（4）议付地在国外不妥，应改为国内。

（5）转运规定与合同不符，应为ALLOWED，而不是NOT ALLOWED。

（6）CIFDUBAI改为CFRDUBAI 。

（7）3PC/CARTON应改为2PC PER CARTON。

（8）溢短装幅度5%错误，应为10%。

（9）DRAWN ON APPLICANT不对，应改为DRAWN ON US（10））3天的交单时间太短，建议改为15天（11）CFR术语中应由买方办理保险，因此应删除要求卖方提供保险单的要求2.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。

Signed at: Shanghai, ChinaThe undersigned Seller and Buyer have agreed to close the following transactions according to the terms and conditions stipulated bellow:Packing:In CartonsShipping Mark:.CHITTAGONGTime ofshipment:During May, 2008Partial Shipment and Transshipment are allowed.Insurance:To be effected by the buyerTerms of Payment:he Buyer shall open through a bank acceptable to the Seller an Irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment .Valid for negotiation in China until the 15th day after the month of shipment.The Seller:SHANGHAI SHENG DA CO., LTDThe Buyer:ALFAGA ENTERPRISE LETTER OF CREDITSEQUENCE OF TOTAL27: 1 / 1FORM OF DOC. CREDIT40 A:IRREVOCABLEDOC. CREDIT NUMBER20:06660801DATE OF ISSUE31 C:FEBRUARY 24,2008APPLICABLE RULES40 E:UCP LATEST VERSIONDATE AND PLACE OF EXP.31 D:MAY 23,2008 IN BANGLADESH APPLICANT50:ALFAGA ENTERPRSE26,IMAMGONJDHAKA,BANGLADESHISSUING BANK52 A:AB BANK LIMITEDIMAMGANJ BRANCH,40 IMAMGANJ,DHAKA-1211,BANGLADESH BENEFICIARY59:SHANGHAI DA SENG CO.,LTD.LETTER OF CREDITUNIT C 5/F JINGMAO TOWERSHANGHAI,CHINAAMOUNT32 B:CURRENCY HKD AMOUNTAVAILABLE WITH/.BY …41 D:ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT...42 C:DRAFTS AT 60 DAYS SIGHTFOR 100PCT INVOICE VALUEDRAWEE42 D:AB BANK LIMITED,IMAMGANJ BRANCHPARTIAL SHIPMENT43 P:NOT ALLOWEDTRANSSHIPMENT43 T:NOT ALLOWEDLOADING/DISPATCHING/TAKING44 A:ANY CHINESE PORTSFOR TRANSPORT TO…44 B:CHITTAGANG SEA PORT,BANGLADESHLATEST DATE OF SHIPMENT44 C:MAY 2,2008DESCRIPT OF GOODS.45 A:TAPE RULES(1)2000 DOZ PAIR MDEL:JH-395WSIZE:3M X PER DOZEN CIF CHITTAGONG(2)500 DOZ PAIR MODEL:JH-386WSIZE:3M X PER DOZEN CIF CHITTAGONGPACKING:EXPORT STANDARD SEAWORTHY PACKINGDOCS REQUIRED46 A:+SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+ CERTIFICATE OF ORIGIN FORM A+BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPINGDOCUMENTS INCLUDING ORIGINAL “FORM A” HAS BEEN SENT DIRECTLY TO THEAPPLICANT AFTER THE SHIPMENT.+INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110 PCT OF CIFVALUE,COVERING RISK AND WAR RISK+3/3 PLUS ONE COPY OF CLEAN “ON BOARD” OCEAN BILLS OF LADING MADE OUTTO ORDER AND BLANK ENORSED MARKED “FREIGHT COLLECT” AND NOTIFYAPPLICANT.ADDITIONAL CONDITION47 A:+AL L DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDER AB BANKLIMITED,IMAMGANJ BRANCH CREDIT DATED FEBRUARY 24,2008”+T/T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES71 B:ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD48:DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OFTHE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION49:WITHOUT78:THE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BE ENDORSED ON THEREVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’S DRAFTS MUST BE SENT BY COURIERSERVICE DIRECTLY TO US IN ONE LOT. UPON OUR RECEIPT OF THE DRAFTS ANDDOCUMENTS WE SHALL MAKE PAYMENT AS INSTRUCTED BY YOU信用证审核结果3.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。