YOUR ADDRESS



(date)



(name 
street
city
county
post code)


REFERENCE:

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

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


Yours faithfully,





(name) 
(title)

Enclosure