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。

BANKOFCHINATANGSHANBRANCH,CHINAIRREVOCABLEDOCUMENTARYCREDITFORTHEACCOUNTOFHONGYANTRADING CO,LTD.,HONGKONG.311SOUT H 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.”ACCOMPANIE D 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% 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 INSPECTIONBUREAU OF THE PEOPLE’S REPUBLIC OF CHINA IN TRIPLIC ATE. EVIDENCING SHIPMENT 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, 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: . CHITTAGONG Time of shipment: During May, 2008 Partial Shipment and Transshipment are allowed. Insurance: To be effected by the buyer Terms 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., LTDTheBuyer: ALFAGA ENTERPRISELETTER OF CREDIT SEQUENCE OF TOTAL27: 1 / 1 FORM OF DOC. CREDIT40 A: IRREVOCABLE DOC. CREDIT NUMBER20: 06660801 DATE OF ISSUE31 C: FEBRUARY 24,2008 APPLICABLE RULES40 E: UCP LATEST VERSION DATE AND PLACE OF EXP .31 D: MAY 23,2008 IN BANGLADESH APPLICANT50: ALFAGA ENTERPRSE 26,IMAMGONJ DHAKA,BANGLADESH ISSUING BANK52 A: AB BANK LIMITED IMAMGANJ BRANCH, 40 IMAMGANJ,DHAKA-1211,BANGLADESH BENEFICIARY59: SHANGHAI DA SENG CO.,LTD. UNIT C 5/F JINGMAO TOWER SHANGHAI,CHINA AMOUNT32 B: CURRENCY HKD AMOUNT AVAILABLE WITH/.BY …41 D: ANY BANK IN CHINA, BY NEGOTIATION DRAFTS AT...42 C: DRAFTS AT 60 DAYS SIGHT FOR 100PCT INVOICE VALUE DRAWEE42 D: AB BANK LIMITED,IMAMGANJ BRANCH PARTIAL SHIPMENT43 P: NOT ALLOWED TRANSSHIPMENT43 T: NOT ALLOWED LOADING/DISPATCHING/TAKING44 A: ANY CHINESE PORTS FOR TRANSPORT TO…44 B: CHITTAGANG SEA PORT,BANGLADESH LATEST DATE OF SHIPMENT44 C: MAY 2,2008 DESCRIPT OF GOODS. 45 A: TAPE RULES(1)2000 DOZ PAIR MDEL:JH-395WSIZE:3M X DOZEN CIF CHITTAGONG(2)500 DOZ PAIR MODEL:JH-386WSIZE:3M X DOZEN CIF CHITTAGONGPACKING:EXPORT STANDARD SEAWORTHY PACKINGDOCS REQUIRED 46 A: +SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF ORIGINALSHIPPING DOCUMENTS INCLUDING ORIGINAL “FORM A” HAS BEENSENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT.+3/3 PLUS ONE COPY OF CLEAN “ON BOARD” OCEAN BILLS OF LADINGMADE OUT TO ORDER AND BLANK ENORSED MARKED “FREIGHTCOLLECT” AND NOTIFY APPLICANT.ADDITIONAL CONDITION 47 A: +ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDERAB BANK LIMITED,IMAMGANJ BRANCH CREDIT DATED FEBRUARY24,2008”+T/T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES 71 B: ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FORBENEFICIARY’S ACCOUNTPRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATEOF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION 49: WITHOUT78: THE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BEENDORSED ON THE REVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARY’S DRAFTS MUST BE SENTBY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OURRECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKEPAYMENT 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。