Collection Letter

Dear _____________________,

Our long-time efforts to convince you of the importance of paying your accounts have brought no favorable response. We have offered many varied suggestions to make your payments easier for you, but you have declined even to discuss these. The only course left to us is legal action.

This can be inconvenient and time-consuming for you. It can also jeopardize your credit standing.

If you will make a payment within ten days, we will forget the legal action and consider you a paid-up customer.

We expect a payment within ten days.

Sincerely,