Dear Dave:

Despite our previous efforts to settle this matter, your account remains unpaid and is long overdue. Unless we receive full payment of $1,866.56, we will turn your account over to our collection agency for collection.

As you know, such action is likely to damage your credit rating and your ability to do business with other companies. We don't wish for that to happen. We've enjoyed doing business with you, but we really must settle your account.

If you call me, we may be able to find a solution that allows you to make payment and avoid the unpleasantness of the collection process. I urge you to call me today.

Please call today or make immediate payment in full. Otherwise, I will turn your account over to our collection agency.

Sincerely,



Mark Davidson
Vice President