(your street city, state, zip) (date) (name street city, state, zip) Dear ____ (name): ____ (time period), just ____ (time period) is the time our legal deparment tells us we should extend your open account. After that time -- ____ ((date) -- our legal staff will have to take action to collect the balance on your overdue account. We have repeatedly written and phone your office asking for payment. We know that you understand, as a businessman, that we can no longer by sympathetic. We do expect your cooperation. We expect a payment from you on or before _____ (date). Sincerely, (name) (title)