SETTLEMENT OFFER ON DISPUTED ACCOUNT






                                   Date: _








To: _ [Creditor]








     We are in receipt of your statements indicating a balance
due you of $_.
     We dispute the debt for the following reason[s]:
[Describe]


_


     Without admitting to any liability, but as an offer of
compromise, we propose to settle this account in full by
payment of $_.  Our check in that amount is enclosed and
deposit of the check shall discharge the entire balance
claimed.




                                   Very truly,








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