.  Issuing Bank - Bank selected and used by the buyer to reserve, and then issue funds, after evidence of successful performance by the seller (typically, delivery of required documents including a Bill of Lading from a contracted carrier).  Letters of Credit Procedure Activities  Letter of Credit Plan  Executing a Letter of Credit as a Buyer  Executing a Letter of Credit as a Seller  Reviewing the Letter of Credit Process  Improving the Letter of Credit Process  Letters of Credit Procedure Forms  Letter of Credit Checklist Form  