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

We have turned your account over to our ATTORNEY / COLLECTION AGENCY to collect your overdue balance of $___.

But there remains one final opportunity to resolve your account while avoiding needless additional costs and embarrassment.

If we receive your check for $___ within the next five (5) days (or reach an acceptable payment arrangement), then we will top further collection action.