请根据以下信用证作答:*40A:FORMOFDOC.CREDITIRREVOCABLE*20:DOC.CREDITNUMBERKL21909*31C:DATEOFISSUE2018-1-10*31D:EXPIRYDATE2018-4-10PLACEINCHINA*51A:ISSUINGBANKHSBCBANKCANADA*50:APPLICANTPRADALTD.,CO.627EASTLAMENSTREET,TORONTOCANADA*59:BENEFICIARYQINGDAOTEXTILEIMP.&EXP.CO.NO.21ZHENGYANGROAD,QINGDAOCHINA*32B:AMOUNT:CURRENCYUSDAMOUNT110800.00*41D:AVAILABLEWITH/BYANYBANKINCHINABYDRAFT*42C:DRAFTSAT45DAYSSIGHT*42A:DRAWEEISSUINGBANK*43P:PARTIALSHIPMENTSALLOWED*43T:TRANSHIPMENTALLOWED*44E:PORTOFLOADINGANYPORTINCHINA*44F:PORTOFDISCHARGETORONTO,CANADA*44C:LATESTDATEOFSHIPMENT2018-3-20*45A:DESCRIPTIONOFGOODSPRINTEDFABRICCIFTORONTOSIZEQUANTITYPACKAGEUNITPRICEGRADEI24000YDS120BALESUSD2.60/YDGRADEII16000YDS80BALESUSD1.90/YDGRADEIII12000YDS60BALESUSD1.50/YDPACKING:200YARDSINABALEASPERCONTRACTNO.KS3761DATED20171215.*46A:DOCUMENTSREQUIRED+SIGNEDCOMMMERCIALINVOICEINONEORIGINALANDTWOCOPIESCERTIFYINGCOUNTRYOFORIGIN.+FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFSHIPPERANDMARKEDFREIGHTPREPAIDANDNOTIFYISSUINGBANKANDAPPLICANT.*47A:ADDITIONALCONDITION+ALLDOCUMENTSTOBEINENGLISHLANGUAGEANDMUSTBEARL/CNO.ANDDATE.+B/LSHOWINGCARRIERAS:COSCOCONTAINERLINER.+THEWORDS“ONEPARTOFSAMPLEHASBEENSENTTOAPPLICANT”MUSTBEGIVENONTHEINVOICE.+B/LSHOWINGTHATTHECARRYINGVESSELISNOTOLDERTHAN15YEARS.+INVOICEMUSTBECERTIFIEDWITHSIGNEDBYCCPITWITHDATE.48:PERIODFORPRESENTAYION21DAYSAFTERSHIPMENTDATEBUTINANYCASEWITHINTHISL/CVALIDITY49:CONFIRMATIONINSTRUCTIONS:WITHOUT71B:CHARGEALLBANKINGCHARGEANDCOMM.OUTSIDEOFCANADAAREFORTHEBENEFICIARY’SACCOUNT.

实训题：请根据下面的合同审核信用证，并出具信用证修改函。 审核信用证的销售合同资料 卖方：SHANGHAIIMPORT&EXPORTTRADECORPORATION 1321NORTHZHONGSHANROAD,SHANGHAI,CHINA 电话：86-21-36788877 传真：86-21-36788878 买方：TAKADACORPORATION 6-7KAWARAMACHI,OSAKA,JAPAN 电话：81-75-6532999 传真：81-75-6532777 合同编号：TXT264 合同日期：2007年5月1日 货名：中国绿茶（CHINESEGREENTEA） 数量：ART.NO.555100KGS ART.NO.666110KGS ART.NO.777120KGS 单价：ART.NO.555USD110.00/KG ART.NO.666USD100.00/KG ART.NO.777USD90.00/KG CIFOSAKA 包装：每5公斤装1箱（PACKEDINCARTONSOF5KGSEACH） 支付方式：不可撤销即期跟单信用证（BYSIGHTIRREVOCABLEL/C） 装运期限：最迟不晚于2007年6月20日（NOTLATERTHANJUNE20,2007） 装运港：上海港（SHANGHAIPORT） 目的港：大阪港（OSAKAPORT） 分批装运：允许（ALLOWED） 转船：允许（ALLOWED） 保险：按发票价的110%投保一切险和战争险（FOR110PERCENTOFTHEINVOICEVALUECOVERINGALLRISKSANDWARRISK） 开证日期：最迟不晚于2007年5月20日（LATESTDATEOFISSUE070520） 信用证 SEQUENCEOFTOTAL﹡27:1/1 FORMOFDOC.CREDIT﹡40A:IRREVOCABLE DOC.CREDITNUMBER﹡20:XT173 DATEOFISSUE31C:070510 DATEANDPLACEOFEXPIRY﹡31D:DATE070630ATNEGOTIATINGBANK’SCOUNTER APPLICANT﹡50:TAKADACORPORATION 6-7KAWARAMACHI,OSAKA,JAPAN ISSUINGBANK52A:FUJIBANK 1013SAKURAOTOLIKINGZAMACHI OSAKA,JAPAN BENEFICIARY﹡59:SHANGHAIIMPORT&EXPORTTRADECORPORATION 1321NORTHZHONGSHANROAD SHANGHAI,CHINA AMOUNT﹡32B:CURRENCYUSDAMOUNT32800.00 AVAILABLEWITH/BY﹡41D:OSAKABANK,NEWYORKBRANCHBYNEGOTIATION DRAFTSAT…42C:DRAFTSAT30DAYSAFTERSIGHT DRAWEE42A:FUJIBANK PARTIALSHIPMENTS43P:PROHIBITED TRANSHIPMENT43T:PROHIBITED LOADINGONBOARD44E:SHANGHAIPORT FORTRANSPORTATIONTO…44B:OSAKAPORT LATESTDATEOFSHIPMENT44C:070620 DESCRIPTIONOFGOODS45A:CHINESEGREENTEAASPERS/C NO.TXT264CIFOSAKA DOCUMENTSREQUIRED46A: +SIGNEDCOMMERCIALINVOICE,2ORIGINALAND4COPIES +PACKINGLIST,1ORIGINALAND4COPIES +CERTIFICATEOFORIGINGSPCHINAFORMA,ISSUEDBYTHECHAMBEROFCOMMERCIALOROTHERAUTHORITYDULYENTITLEDFORTHISPURPOSE +FULLSETOFNEGOTIABLEINSURANCEPOLICYORCERTIFICATEBLANKENDORSEDFOR120PCTOFINVOICEVALUECOVERINGALLRISKSANDWARRISK +FULLSETOFCLEANONBOARDOCEANB/L,MADEOUTTOORDEROFSHIPPERANDBLANKENDORSEDANDMARKED“FREIGHTPREPAID”ANDNOTIFYAPPLICANT CHARGES71B:ALLBANKINGCHARGESOUTSIDEJAPANAREFORACCOUNTOFBENEFICIARY. PERIODFORPRESENTATION48:DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDIT.