Dear :

Thank you for your letter of [date] suggesting amendment to our quotation for [product].

We regret that we are unable to accept the unit price of $ that you suggest. We don't think you can get [product] of the same quality at prices lower than ours, and we are quite sure that our product is far superior in quality to any other brand of the same price level.

Nevertheless, as you are our valued customer, we think we may concede to $ per unit on condition that you order no less than [quantity].

Thanks again for your interest in our products. We hope to hear from you soon.

Yours sincerely,

[name]

[title]