Dear _________ :

Our Collection Department has informed me of their intention to file suit
as you have failed to answer any of our requests for payment of $_______,
which is now _________________ overdue.

Before taking this action, however, I would like to make a personal
appeal to your sound business judgment. I feel certain that, if you
telephone me, we can devise some means to settle this matter out of

Therefore, I ask that you get in touch with me by the _____________ of
the month so that I may avoid taking steps which neither of us would

Truly yours,