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 to our letter or a remittance to clear this account.

We extended credit to you on your account in good faith
and expected payment under our normal thirty day terms
which we feel are most 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 as to why payment is being withheld