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Dear Sir or Madam:

	We regret that we cannot vouch for the reliability of
____ (company).  Our experience dealing with this firm has    
been unsatisfactory.

	During the past ___ (time period) that we have been 
having a business relationship with ______ (company), they 
have repeatedly failed to meet their financial obligations.
In fact, right now they owe us ________ (amount) for purchases
made over a period of _________ (time).

	We know that this information will remain in confidence
and we hope that it will be helpful to you.

                                      Sincerely yours,



	                              (name)