Hope this email finds you well. This is Vivian working in Taiwan BTS team. We are providing an engagement letter to HSBC Taiwan for tax advisory service in respects to domestic merger. We has conducted a GTAX assessment with the folder number of GTAC 004262858. Attached please find the SOW for your reference and kindly advise us on your comments if any. As client urged us to send them the engagement letter by September 16, we would appreciate if you can approve the GTAC at your soonest convenience.