Dear

In the past twelve months you have purchased a considerable
amount of merchandise from us, which pleases us greatly.
Since you have never taken advantage of the 2% discount we
offer for early payment, we thought that you might be unaware
of just how substantial your savings could be. The savings
on last year’s purchases alone would have amounted to $
By paying us within 10 days of delivery, you can actually
save 24% of the face amount of your average monthly bill
over the period of a year. There are, in fact, firms who
prefer to borrow funds to take advantage of this discount.
Of course, you know what is best for your own business, but
we want to be sure that you are aware of this savings factor.
We would like to take this opportunity to thank you for the
orders you have given to us over this past year and the
promptness with which you have always paid. It is a pleasure
doing business with your firm.