(your name,
street,
city, state, zip)

(date)


(name
street
city, state, zip)


Dear ____ (name):



We have contacted you several times by letter and phone and have discussed
arrangements for the payment of your account. The following items are still overdue:

No. Date Amount

No. Date Amount

No. Date Amount

No. Date Amount



So far we have not received any sign of your cooperation. Therefore, we must insist on
immediate payment. Please use the post past envelope that is enclosed for your convenience.


Sincerely,



(name)

(title)