Letter of offer must be despatched promptly and include full disclosures, bidding and tendering forms for delisting. Regulation 12 requires the acquirer or promoter to despatch the letter of offer to public shareholders within a short prescribed period from the public announcement; the letter must be sent to shareholders on the register or depository as on the record date, include the public announcement disclosures and any additional information necessary to inform shareholder decision-making, and be accompanied by a bidding form and a tendering form, while permitting eligible public shareholders to participate even if they have not received the forms.