根据合同内容审核信用证，指出不符之处并提出修改意见Packing: 1PC／POLYBAG, 500PCS／CTNShipping

根据合同内容审核信用证，指出不符之处并提出修改意见

Packing: 1PC/POLYBAG, 500PCS/CTN Shipping Mark: L. P.

Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA

NOS. 1-26

Loading Port and Destination: FROM QINGDAO TO BARCELONA

Partial Shipment and Transshipment: ALLOWED

Insurance: TO BE EFFECTED BY THE BUYER

Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT

ISSUE OF DOCUMENTARY CREDIT

27 :SEQUENCE OF TOTAL: 1/1

40A: FORM. OF DOC. CREDIT : IRREVOCABLE

20: DOC. CREDIT NUMBER: 103CD137273

31C: DATE OF ISSUE: 081215

40E: APPLICABLE RULES :UCP LATEST VERSION

31D: DATE AND PLACE OF EXPIRY: DATE 090202 PLACE IN SPAIN

51D: APPLICANT BANK: BANCO SANTANDER, S. A. 28660 BOADILLA DEL BARCELONA, SPAIN

50: APPLICANT:LINSA PUBLICIDAD, S. A. VALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN

59: BENEFICIARY: SHANDONG YIHAN IMP. &EXP. CO. , LTD. No. 51 JINSHUI ROAD, QINGDAO, CHINA

32B: AMOUNT:CURRENCY EUR AMOUNT 19250.00

41A: AVAILABLE WITH...BY ANY BANK IN CHINA BY NEGOTIATION

42C: DRAFTS AT... 30 DAYS AFTER SIGHT

42A: DRAWEE: LINSA PUBLICIDAD, S. A.

43P: PARTIAL SHIPMTS: NOT ALLOWED

43T: TRANSSHIPMENT: NOT ALLOWED

44E: PORT OF LOADING: ANY CHINESE PORT

44F: PORT OF DISCHARGE: VALENCIA, SPAIN

44C: LATEST DATE OF SHIPMENT: 090115

45A: DESCRIPTION OF GOODS

GOODS AS PER S/C No. YH08036 DATED ON DEC. 1, 2008

CARDHOLDER DYED COW LEATHER

BLACK COLOUR/8000PCS AT USD1.45/PC FOB QINGDAO

BROWN COLOUR/5000PCS AT USD1.50/PC FOB QINGDAO

PACKING: 200PCS/CTN

46A: DOCUMENTS REQUIRED

1. SIGNED COMMERCIAL INVOICE IN 3 COPIES

2. CERTIFICATE OF ORIGIN GSP FORM. A ISSUED BY OFFICIAL AUTHORITIES

3. PACKING LIST IN 3 COPIES

4.FULL SET CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT

5.INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC

47A: ADDITIONAL CONDITIONS

BILL OF LADING ONLY ACCEPTABLE IF ISSUED BY ONE OF THE FOLLOWING SHIPPING COMPANIES: KUEHNE-NAGEL (BLUE ANCHOR LINE) VILTRANS (CHINA) INT'L FORWARDING LTD. OR VILTRANS SHIPPING (HK) CO., LTD.

71B: CHARGES: ALL CHARGES ARE TO BE BORN BY BENEFICIARY

48: PERIOD FOR PRESENTATION: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT

49: CONFIRMATION INSTRUCTION: WITHOUT

经审核该信用证需要修改的内容如下：