Dear

This is to acknowledge receipt of your letter of [date],
in which you requested a three month extension on your
[type of] loan, number [number]

After careful review, we regret to inform you that we are
unable to grant you any further extensions for the payment
on your loan.

We are sorry about the difficulties you are experiencing,
but we must insist on receiving your payment by [date]

We hope that you will be able to find another solution to
your problem.