FINAL NOTICE BEFORE LEGAL ACTION

　　Date： _

　　To： _ [Customer]

　　We have repeatedly requested payment of $_， on your overdue account. Our demands for payment have been ignored.

　　Accordingly， we shall turn this account over for collection within the next ten days unless payment， or an acceptable proposal for payment isobtained.

　　Enforced collection on this obligation may result in additional legal or court costs to you and may impair your credit rating.

　　Very truly