Focus 1. Letter 1 (first reminder)

LETTER 1 (First Reminder)

Dear Ms Jacobs

An examination of our records indicate that the following two amounts – for a total of $1,605.38 – are due from your company:

¨ Invoice A 8725 dated June 18, 200… for $962.10

¨ Invoice A 8929 dated July 15, 200… for $643.28

If the above listed amounts are in order, we would appreciate receiving your check for $1,605.38 immediately. Please, inform us in the event there is a valid reason why this balance cannot be paid without delay. If payment has already been made, you should disregard this reminder.

Yours sincerely,

Margaret Owen

LETTER 2 (First Reminder)

Dear Mrs Watson

We are sorry to inform you that your check No. 225, dated June 4, and drawn on our company in the amount of $374.67 is not good. The Bank of Atlanta returned this check today with the notion “Insufficient Funds.”

It is with reluctance that we now make this formal approach and request you to send us immediately a certified check for $374.67. We insist on your prompt attention to this matter. If you have already paid, and this letter has crossed your payment in the mail, please accept our thanks. If you have any query regarding this account, please, complete the enclosed form and return it to us.

Best regards,

Caroline Watt

LETTER 3 (Firm Reminder)

Dear Mr. Pirelli

A review of your accounts shows that you have not yet settled your outstanding balance of € 3,245.00, which has been on our books for the past two months. It becomes necessary for us to remind you once again to pay this amount. We really must have a remittance by return mail.

Sincerely,

Mary Gordon

Chief Comptroller

LETTER 4 (Urgent Reminder)

Dear Mr. Gonzalez

We are disappointed that we have not received any answer from you in response to our recent faxes as well as two registered letters regarding the payment of the bill for $ 10, 000.00 that your company owes us. This amount is now more than four months overdue. As you are a valued customer who has always been prompt in paying on time, we are wondering why we have not heard from you about this matter. However, we are also sure that you do not want to lose our company’s credit standing. You know that our company policy prohibits extending credit to customers who have past-due charges outstanding. Is there a reason for the delay of this payment? Please let us hear from you at once.

Yours sincerely,

Charlotte Claude

Accounts Department

LETTER 5 (Urgent Reminder)

Dear Mr. Carroll

We are at a loss to understand why we have not heard from you regarding payment of $5,900.00, now more than four months overdue. Therefore, we must hear from you immediately, because on May 15, 200… we will send our quarterly report to the Manufacturers’ Credit Bureau. We are certain that you do not want your company’s name on that list since it would seriously affect the national as well as regional credit rating of your organization.

Since we have not received your payment, we have no alternative but to withdraw your company’s credit privileges, effective immediately. This letter also serves as notice to you that unless you contact us by calling or writing within ten days from today, we will turn your account over for collection proceedings.

Sincerely yours

Jacky Andersen

LETTER 6 (Final or Ultimatum Collection Letter)

Dear Ms Anna Knabe

Your disregard of our previous reminders and personal telephone calls concerning your account, which is long overdue and delinquent, leaves our company no choice but to serve this demand upon you for full payment. If your cheque for €15,000.00 is not in our hands by July 19, your account will automatically be referred to the Bernstein Collection Agency for forced collection. We do not like to take these drastic measures, but you leave us with no alternative.

Sincerely yours

George Adams

Accounts Department

LETTER 7

Dear Mr. Roberts

Our credit and collection department has just informed me of their intention to take legal action, because you have failed to answer any of our letters, faxes, telegrams, and telephone calls requesting immediate payment of $12,000.00, which is now five months overdue.

Unless we hear from you within five business days – on or before February 15 – we will turn your delinquent account over to our collection agency.

Sincerely yours,

James Brown

Accounts Department