Letter of Credit or usually we call L/C is letter who made of by bank base on importer request, that bank show to the exporter in the other country who can make relation with the importer.
Opened the L/C base on the request and needs the importer as usually calls the opener.
From that L/C. Base on the request of importer, that Bank open the L/C with the branch office in outside or appropriate with exporter country. Bank who is received that L/C calls advising Bank, and the exporter received the opened L/C calls the beneficiary.
This is the draft the way to open the L/C :