Dear

Would you believe that we simply detest writing letters
such as this one? We know that you certainly can’t enjoy
hearing from us under these circumstances.

I am, of course, referring to the fact that your account
has fallen very far behind.

We want you to remain a customer of ours, to continue to
buy our merchandise, and to know when we are planning an
outstanding sale.

What do you say? Can we hear from you today?
We are so anxious that we even placed a stamp on the
envelope for your remittance.

If you are unable to send us the payment, please give me
a call at the above telephone number. Thank you.