{HEAD ~ The second company} creates and sends {TAIL ~ an email} containing the content to customers of the second company 
sends
{ HEAD ~ The second company } creates and sends { TAIL ~ an email } containing the content to customers of the second company
HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH REL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH