A letter of counter offer is usually structured as the following parts：
1.The first part is to acknowledge the arrival of the offer and say thanks.
2.The middle part is where you state why you cannot accept the offer completely and put forward your new terms and conditions.If there is much to write， arrange them logically in separate paragraphs.
3.At last， give your hope for a prompt reply and business success.
还盘信通常包含以下几部分：
1.开头部分确认已经收到发盘并表示感谢。
2.中间部分应说明不能完全接受发盘的理由，并提出新的条件。如果该部分内容较多，可以有条理地将其分成若干段落。
3.最后，表示希望尽早收到对方的答复并预祝交易成功。
We are very regretful.../We felt regretful.../We are very sorry.../It is regrettable... 很遗憾……
We are regretful for inability to accept your quotation.
很遗憾，我方无法接受贵方的报价。
We are very regretful that we are unable to come to terms with you.Because your price is still on the high side.
因为贵方价格仍然很高，所以我方不能与贵方达成协议，对此我方深表遗憾。
We felt regretful not to accept your quotation.This is our counter offer.
很遗憾，我方不能接受贵方的报价，这是我方的还盘。
We are very sorry that we cannot take advantage of your firm offer this time.
很抱歉，我方不能充分利用贵方的这次发盘。
We feel regretful for inability to accept your offer.
很遗憾，我方不能接受贵方的发盘。
It is regrettable that we have to decline your counter offer.
很遗憾，我方必须拒绝贵方的还盘。
to meet you/us half way 我们各让一步……
If you can drop your price a little， I will persuade my clients to meet you half way.
如果贵方能降低一点价格，那么我方将说服我方的客户作出让步。
We are ready to meet you half way and settle the matter on a 50/50 basis.
我们各让一步，按各让50%的方式解决此问题。
If you can meet us half way， you will get the lot.
如果贵方同意让步，那么我方就可以买下这批货物。
Should you be ready to reduce your price by， say 5%， to meet us half way， we might conclude terms.
如果贵方同意让步愿意降价，比如5%，那么我们就可以成交。
If you cannot be prepared to meet us half way， we have to place our order elsewhere.
如果贵方不打算让步，那么我方只好转向其他的公司订购货物。
no prospects of business/ There is little likelihood of concluding business/ chances for business are remote/ can hardly come to terms/ will get nowhere/ business is impossible 没有成交的可能/几乎没有成交可能
If you stand firm， we can hardly come to terms.
如果贵方坚持己见，那么我们双方难以达成协议。
If you won t budge at all， we will get nowhere.
如果贵方坚持己见，那么我们双方的业务将毫无进展。
If you hang on to the original offer， business is impossible.
如果贵方坚持原始报价，那么我们双方就做不成生意。
Unless you can reduce the price， chances for business are remote.
除非贵方降低价格，否则我们双方做成生意的机会微乎其微。
We see no prospects of business at the quoted price.
按这样的报价，我们双方没有做成生意的可能。
There s little likelihood of concluding business at your price.
按贵方的价格，我们双方没有成交的可能。
To support you in.../ To get/ encourage/start business... 为了达成交易……
To encourage business， we re prepared to make a reduction.
为了达成交易，我方准备降价。
To start business， we agree to your price.
为了达成交易，我方同意贵方的价格。
To support you in pushing sales， we grant you special discount of 5%.
为了增加贵方产品的销量，我方同意给贵方5%的特别折扣。
To get business underway， we take your price.
为了达成交易，我方接受贵方的价格。
don t agree with the reduction 不同意降价
We cannot grant the reduction you ask for.
我方不同意按贵方的要求降价。
It is impossible for us to further lower our price.
我方不可能再进一步降低价格了。
There are limits to price reduction.
降价的幅度是有限的。
Your counter offer is not in line with the present market level.
贵方的还盘不符合目前的市场行情。
It s impossible for us to entertain your counter offer.
我方无法考虑贵方的还盘。
要求降价函：
Nanjing Athletic Goods Co.， Ltd
No.56Renmin Road
Nanjing， China
Tel：0121234567
E mail：sports@superstar.com
October 3， 2006
Tokyo Athletic Goods Co.， Ltd
Room No.40， Maruniuchi Building
Tokyo， Japan
Dear Sirs，
We thank you for your letter of 27September and appreciate very much your friendly cooperation by taking our proposal of price reduction into consideration.Unfortunately， we cannot accept the reduced price you offer though you kindly suggest meeting us half way， for it is still on the high side.To accept the price you quote would not only leave us little profit， but even result in the failure of compensation for our increased overheads and advertising.
Unless you see your way clear to grant us an additional reduction in price， say， 10% lower than the new price you quoted， we may have to discontinue our very pleasant arrangement with you.
As the market is declining， we are looking forward to your immediate acceptance.
Yours sincerely，
南京体育用品股份有限公司
中国南京人民路56号
电话：012 1234567
电子信箱：sports@superstar.com
2006年10月3日
东京体育用品股份有限公司
日本东京都丸之内大楼40室
敬启者：
感谢贵方9月27日来函，获悉贵方对我方的降价建议予以考虑，我方非常感谢贵方的友好合作。
很抱歉，尽管贵方提议作出让步，但是我方还是不能接受贵方降价以后的报价，因为新的报价仍然偏高。如果接受贵方的报价，那么我方不但无法获利，甚至不能补偿我方的管理费和广告费。
除非贵方设法进一步降价，比如在最新报价的基础上再降10%，否则我方将不得不终止我们之间的合作。
现在的市场需求正日趋下降，因此我方希望贵方立即接受为盼。
拒绝降价回函：
Dear Sirs，
I write to thank your letter dating 24December asking for re reduction of price.
We are sorry to know that you still find our reduced price too high.Anyhow， we do our best to keep the price as low as possible without sacrificing quality.What more， as far as the quality of the goods we supply is concerned， we do not feel the price we quoted are expensive at all.If you can not accept it， I have to say sorry that it is not possible for us to meet the demand you requested.
If you want to place an order with us any time in the future， you may be assured of the prompt attention.
Yours very truly，
敬启者：
感谢贵方12月24日关于再次降价的来信。
获悉贵方认为我方降价之后的报价仍然太高，我方感到很遗憾。无论如何，我方尽了最大努力，在不牺牲产品质量的前提下，以尽可能低的价格向贵方报价。而且，我方认为，就我方所提供的产品质量来说，我方的报价一点都不高。如果贵方仍然不能接受，那么我方只能抱歉地说我方不能满足贵方提出的要求。
无论任何时候，如果贵方愿意订购我方的产品，我方保证会予以迅速回复。