Gentlemen:

This debtor has not responded to our requests for payment.
Our only alternative now is the actual placing of the
account for collection.

As a final courtesy to this firm, we ask that you take no
drastic steps toward collection until (date) If we do
receive payment in full by this date, we will notify you to
cancel the claim. Otherwise, you are to proceed in any
manner you deem advisable to collect our money.

A statement of account is attached and a copy of this letter
is being sent to the debtor so that they will have ample time
to pay before the expiration of the above mentioned date.