Gentlemen:

This debtor has not responded to our requests for payment.
Our only alternative now is the actual placing of the
account for collection.

As a final courtesy to this firm, we ask that you take no
drastic steps toward collection until   [date]   If we do
receive payment in full by this date, we will notify you to
cancel the claim.  Otherwise, you are to proceed in any
manner you deem advisable to collect our money.

A statement of account is attached and a copy of this letter
is being sent to the debtor so that they will have ample time
to pay before the expiration of the above mentioned date.