PART ONE
　　To : Emily
　　As on one in the office has been to Italy, it will be a good idea to visit it. We may stay in the Grand Palazzo Hotel and the telephone is 809. 775. 3333. Please contact them to get further information.
　　PART TWO
　　How to improve Quality Management System with limited capitals? That is the key to success. After careful study of IBI Inc 'our main competitor ,we find that they spend some money in Customer Service and Vender inspections which are vital to Quality Management. As we know, softwares are developed quickly. Customers and venders know clearly what they need. Therefore, we should develop programmes based on information through Customer Service and Vender inspections. Another fact with our attention is that although IBI Inc.’s Plant productivity is not high, they can sell out their new, high-quality softwares quickly as they have a very good Quality Control System. Therefore, we should adjust the capitals.