NOTICE OF C.O.D. TERMS　　Date： _

　　To： _ [Customer]

　　We are in receipt of your purchase order as attached.

　　We shall be pleased to accept your order， however， we cannot accept the order on credit terms.

　　Accordingly， we shall ship the goods on C.O.D. terms unless you notify us of cancellation of the order within ten days of receipt of this notice.

　　We appreciate your patronage.

　　Very truly，