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