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