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在收到报盘后，买方一般不会无条件接受。买方往往会根据市场行情，对报盘中的某些内容，尤其是价格，提出修改意见。买方对卖方报盘内容进行修改的回复，构成还盘（counter offer）。一旦还盘，原报盘因买方还盘而失效。还盘也分还实盘和还虚盘。如果是还实盘，需特别注明。还实盘即对买方具有法律效力。
撰写还盘信函时，首先要感谢对方报盘，要重复对方报盘主要内容。
其次，要非常明确地告知对方，报盘中哪些内容不能接受，并表示遗憾。要将不能接受的原因要陈述清楚，能用数据说明原因的，尽量用数据来说明，并提出你方意见，即做出还盘。对方报盘中无需更改的内容，亦需加以说明。
最后要表示希望对方接受还盘、早日回复。
We thank you for your email of May 19th，offering US 6，668 dozen small-sized plush monkey toys made in Jiangsu at$298，each dozen CIF New York. We regret to inform you that we can't accept your offer as we have received a few quotations lower than yours by$10.Still we have the intention to do business with you considering that we have had years of cooperation，SO we counter offer as follows， subject to your reply reaching US by the end of the month：6，668 dozen small-sized plush monkey toys made in Jiangsu at$288，each dozen CIF New York.We are sat- isfied with other terms in your offer.We’d 1ike the toys half in orange and the other half brown.
We look forward to your favorable reply.
Yours sincerely，
White Johnson
White Johnson
Imp＆Exp Dept.Manager
Johnson Trading Co.，Ltd.U.S.
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