Dear

Due to the increase in raw material costs, we must

unfortunately raise the cost of our merchandise to you.

We have avoided raising our prices for as long as

possible, but we can no longer prolong the inevitable.

We have enclosed our new price list for your review which

goes into effect on [date] Any orders placed between

now and [date of increase] will be honored at the lower

prices.

We wish to thank you for your valued account and know that

you will understand the necessity for this price increase.