Dear

Productivity is an important guideline in any business.
When we find that our productivity suffers we naturally
become concerned.  Well, we are concerned about our
productivity in collecting the amount owed on your account.

We have invested much time in attempting to work out
arrangements for the payment of your account and it seems
that each agreement is met with a lack of productivity.

Therefore, we must insist that payment be received within
ten days of this notice.  Otherwise, we will have no
alternative other than to forward your account to our
attorney,