The entrusted procurement letter is a written document, which is used to clarify the entrusted relationship and procurement requirements. According to the Contract Law of People's Republic of China (PRC), the Letter of Entrusted Purchase, as a contract text concluded by both parties, has legal effect. It can be used as a legal basis to clarify the rights and obligations between the principal and the trustee, as well as the specific requirements and conditions of procurement. When the purchaser purchases according to the contents of the entrusted purchase letter, both parties need to fulfill the responsibilities stipulated in the contract, such as timely delivery and payment. In case of dispute or breach of contract, the power of attorney can be used as reference evidence to safeguard the legitimate rights and interests of both parties.