I've had to make the very difficult decision to inform you that I will not proceed with the business as planned.
I felt there was too much to be done regarding product development during my trip; however, I still wanted to believe it would go smoothly. Finally, I realized I could not be entirely comfortable and fully trust it would all go accordingly with so much responsibility at stake with first-time products on first orders. （什么鬼！？你现在才说！？这是一个什么logic？太主观了吧？）I have made alternative arrangements for these orders. （请问什么“另有安排”？跟人家老王下单了？还是不搞了？这一点我们要搞清楚）After so much effort and work from all of us. I really regret that I have to inform you of this at this late stage. （深表遗憾就完事了？别让他跑掉！） For now, I must do the Safe thing by my customer. I am really sorry about this, and I hope at some other point in the future I can make up for this period of wasted time. Perhaps other different opportunities will come.
I am copying Eric in here.
My thanks to you, Jimmy and Nice for all your kind courtesy and hard efforts. I will understand that you will be extremely annoyed or frustrated to receive this news right now. I can only offer my sincere apologies to you all.
I am, with full surprise and frustration, to read your email. To be very frank, it is an unacceptable situation for my team and me that all the effort we’ve put in turn out to be nothing. （没有当场大骂他，但绝对要表达不满）Lets say we are far away from giving up. （我们还不急着投降！关键字是WE）
As you know, we have a strong expectation of this project - so strong that we are willing to invest in all the development and sampling cost without even a purchase order. It is not a reasonable act if we are nothing confident with our capability. （老外说对同学的工厂能力没信心，我说要是我们没信心就不会白接你的单也敢。讲真，这句说服力还未够，看下去）We would also like to make sure that you, being our partner locally, are safe to serve your customer without hassle. （忧你所忧，我会解决你的问题的）
To be honest, we are in a badly unfavorable situation. （讲真，现在的很惨了。不过你不讲他也知道。这是他的错，他深知的。而按他的email看，这也是他的痛。要好好利用这个“他欠了你”的心理点，尽力去打）If you do not proceed with the project, we will suffer from direct loss of the development - some $XX dollars will go for nothing. （把数字写出来，适当地加大一点点也行。我常常说，就算是免费你也要报出一个实数然后在旁边写” waived”。中国人做生意都不爱把帐说清。这一点真的不好，非常的不好）We put our trust in you, and it is really unfair to just terminate the project in this late stage base on feeling. （怪他！直接怪。信了你我才见鬼的！你这样一句凭感觉说话就判我们死刑，合理吗？）Therefore, I can now only try to be creative on how to lower your risk with your customer. （我还能怎样了？唯有帮你想办法呗……）What I could think of is possibly some kind of strong and additional (but unnecessary, from our point of view) inspection process before shipment. We are open to any kind of suggestion on how to lower your risk. （关于如何降低他的风险，最好的做法是：问。只有他才知道他真正关心的是什么，你能猜一点，但一般都不到位。）
My bottom line is that we would have this project launched no matter how. （总之一定要做下去！）Being in the industry for years I have some believe that you could win a certain market if we work together. Your customer needs our product, and you are in perfect timing to launch. Don’t just give up too early. You have a team on your back.（最后一段打打鸡血。我对这市场有信心，你有我们作为你强大的后盾）