Dear Mrs …,

We are deeply sorry for the late payment and we apologize for any inconvenience that may have been
caused to your organization for this delay. We greatly appreciate that you understand the difficulties we
have been going through until now due to the recent escalation of the coronavirus outbreak in Vietnam.
We have tried our best to make it on time; however, as a result of the social distancing rule under
Directive 16 enforced by the Government of Vietnam, we are banned from leaving homes and all the
shipping systems cancel. Ho Chi Minh City which has been most severely affected by the pandemic has
even enhanced strict social distancing measures. From 9/7/2021 until now, transport within the city is
highly restricted. All the products received from 5/7/2021 to 12/07/2021, therefore, can be not
delivered to handlers or customers. As a result, 206 packets (2000 pairs of shoes) we received from you
still have to stay in our warehouse, which causes us a lot of financial loss. Also, this frozen delivery,
unfortunately, leads to delays of payment from our clients’ side too.

We are aware of how badly this ongoing global pandemic of coronavirus disease hits the local economy
and we would not like to take any excuse; we would appreciate it if you kindly understand our situation
and excuse us for this late payment.

According to new Covid-19 policies, all commercial activities are banned in Ho Chi Minh City until
15/09/2021. We hope that you can extend the due date for us until 16/09/2021. We are committed to
making payments to you as soon as the commercial activities are back. Until then, we would request you
to kindly bear with us. Our deepest apologies once again please for the delay.

Thank you so much for your understanding and cooperation.

Yours sincerely,
Ninh Pham Khanh