✔ 最佳答案
If you post the cheque to ABC company and found lost :
Please be informed that the cheque (No. ######), sent to ABC company, has been lost by post. Kindly cancel the lost cheque and issue a new one.
If you are ABC company and waiting for the cheque that was lost :
Please be informed that the cheque (No. ######), payable to ABC company, was found lost by post. Kindly cancel the lost cheque and issue a new one.