YOUR COMPANY NAME
YOUR COMPANY STREET ADDRESS
YOUR COMPANY CITY, STATE, ZIP
YOUR COMPANY PHONE AND FAX NUMBER

TODAY'S DATE

RECIPIENT'S COMPANY
ATTN: RECIPIENT'S NAME
RECIPIENT'S STREET ADDRESS
RECIPIENT'S CITY, STATE, ZIP

Despite our efforts to resolve your past due account, payment on this account has still not been made.

We are informing you that this is your final notice and last opportunity to remit payment.

Unless we have your check for $___ within the next ten (10) days, we shall immediately turn your account over for collection.

We trust that you will agree that immediate payment is in your own best interest.