Dear
Our accounting department has turned your past due
account over to me hoping that I could persuade you to
bring it current prior to forwarding your file to our
legal department.

When our firm extends credit to an individual such as
yourself, it bases its decision on that applicant's
previous credit history and ability to pay.  When you
requested credit from us, you met all of these criteria.
Today, however, your account has reached the critical
stage.

You can avoid any additional costs if you mail your
check in the amount of  [amount]  I must hear from you
within five days.