SELLER'S OFFER TO ACCOMMODATE BUYER BY
                         SHIPMENT OF NON-CONFORMING GOODS



               I have this day shipped via ___________________________ to 
        you at ___________________________ the following goods 
        _______________________ in response to your order of:___________,
        20__.

                The goods I have sent you do not comply with your order 
        in that they: (Describe)


        
        but, I have sent them to you for your accommodation.  The price of 
        the goods I have sent you is $___________.  If the goods I 
        have sent you are not satisfactory to you return them to me 
        freight collect.

                We are at present out of the goods which you have ordered 
        and do not expect to have a stock sufficient to fill your order 
        until some time after ______________,20__.



                                        ______________________________



        Date:_______________



                                                        Form 322