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

Previous requests for $___ to clear your overdue account have been ignored.

We shall turn your account over for collection within the next ten (10) days unless we receive full payment or reach an agreement for payment.

Collection of this obligation may result in additional legal or court costs to you, and may also impair your credit rating.  We hope you take appropriate measures to avoid these problems.