Dear ____________,


On [date] we called your attention to your account balance in the amount of $_______.

According to our records we have not received either a reply or remittance to clear or attempt to get your account current. 

Obviously, we extended credit in good faith and, of course, expect payments under our normal thirty-day terms, which we feel are very reasonable.

So that no further action on our part will be necessary, we shall expect a remittance by return mail or the courtesy of a reply to our letter within 10 days of the date of this letter.