(your name,
city, state, zip)


city, state, zip)


Dear ____ (name):

____ (time period), just ____ (time period) is the time our legal department tells us we
should extend your open account. After that time -- ____ (date) -- our legal staff will
have to take action to collect the balance on your overdue account.
We have repeatedly written and phoned your office asking for payment. We know
that you understand, as a businessman, that we can no longer by sympathetic. We do
expect your cooperation.

We expect a payment from you on or before _____ (date).