Dear

　　I have written to youseveral times over the past three months requesting an explanation on why youhave failed to bring your account with us current.

　　By ignoring theserequests， you are damaging theexcellent credit record you had previously maintained with our company. In addition， you are incurringadditional expense to yourself and to us.

　　Unless I hear from youwithin ten days， I will have no otherchoice but to turn your account over for collection. I am sorry that we musttake such drastic action but I am afraid you leave us no alternative. Youcan preserve your credit rating by remitting your check today for the amountstated above.