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 greatly appreciate your history of making prompt payments.  Your account, however, is currently past due in the amount of $___.  We remind you of this because we know you would not generally permit your account to be in arrears, unless through oversight.

We request your prompt attention to this matter and look forward to receiving your payment soon.

May we have your check?