(your street
 					 city, state, zip) 

					(date)


(name
street
city, state, zip)

Dear ____ (name):

	Again, we must remind you of your open account that
is now ___ (number of days) days beyond our ___ (number of
days) terms.

	Despite the fact that you have ignored our previous
reminders, you can no longer delay payment if you wish to
keep your account open.

	Please phone us to discuss ways we can work together
to reduce this balance.  We will try to help you in every
conceivable way.

	Don't fail your company and us now.  At the very
least, send us an explanation.  A check will keep your 
account open.

					Yours sincerely,



					(name)
                                	(title)