(your street
					 city, state, zip)

					(date)


(name
street
city, state, zip)

Dear ____ (name):

	Here is your second chance to pay these overdue invoices:

	No.              Date              Amount
        No.              Date              Amount
        No.              Date              Amount

	We know that you plan to pay them, so why delay?  If you
have a reason for not paying them, please let us know either
by letter or phone us at _______ (phone number)

					Sincerely,



					(name)
					(title)