A Disclosure Letter

【英语原稿】
Dear Sirs,

This is the Disclosure Letter, as defined in the Asset Transfer Agreement dated [ ] (the "Agreement") between A Company (the "Seller")[, Mr. B] and C Company (the "Buyer") relating to the transfer of Assets (as defined in the Agreement) of the Seller to the Buyer. Unless otherwise defined in this letter, words and expressions defined in the Agreement have the same meaning when used in this letter.

The purpose of this letter is to disclose matters which may be relevant to the Warranties. The Warranties are qualified by the facts and circumstances contained or referred to in this letter and in any of the documents annexed to this letter. The Seller shall not be deemed to be in breach of any of the Warranties in respect of any such facts and circumstances, provided such facts and circumstances are fully, fairly, specifically and accurately disclosed in this letter and comply with clause 7.3 of the Agreement.

The following specific disclosures are made in relation to the Warranties. Section numbers herein correspond to section numbers of Schedule 5 of the Agreement.

【汉语原译】
敬启者，

本函系上海A公司（"卖方"）、B先生及C公司（"买方"）就卖方向买方转让资产（定义见该资产转让协议）于[日期]签订的一份资产转让协议（"协议"）中所定义的披露函。除非本函中另有定义，协议中定义的术语在本函中使用时应具有相同的含义。

本函旨在披露与各项保证相关的事项。各项保证受本函以及本函随附的任何文件中所列明或提及的事实和情形限制。就任何上述事实和情形而言，卖方不应被视为违反任何保证，但前提是该等事实和情形已经全面、公允、具体、准确地在本函中披露且符合本协议第7.3款的规定。

下列各项具体披露就各项保证做出。章节号与协议附件5的章节号对应。

【改译】
敬启者：

A公司（"卖方"）[、B先生]及C公司（"买方"）于[日期]订立了一份资产转让协议（"本协议"），约定卖方向买方转让资产的事宜（"资产"的定义见该协议）。本函即为该协议所述披露函。除非本函另有说明，该协议中定义的术语在本函中具有相同含义。

本函旨在就各项保证相关事项作披露。各项保证受制于本函及其所附文件中包含或提及的事实和情形。只要本函已经全面、公允、具体、准确地披露了前述事实和情形，并且此等事实和情形符合本协议第7.3款的规定，即不应视卖方违反了与此等事实与情形有关的任何保证。

兹就各项保证作如下具体披露。本函的章节号与协议附件5的章节号对应。

【分析】
1. 汉语要通顺，不可拘泥于英语语序。该拆分重新组合的要拆分重新组合。无论内容简单还是复杂，都要考虑可读性。

2. 英汉信件格式略有不同。这里涉及到的是"To who it may concern"之后是逗号，而译文中"敬启者"之后应当是冒号。