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 court. 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 like. Truly yours,