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Date

ABC Company

Attn: James/ Accounts Payable

ABC, CA 94101

Dear James

We are sending his letter to you with regret that previous efforts to obtain payment of your account have been unsuccessful.

Our records show that your account is now 120+ days past due. We have attached copies of the 7 outstanding invoices of your records.

To keep your account in good standing, you must pay immediately. If you have any questions or want to make special arrangements for payment, please contact our accounts receivable department at (510)xxx-xxxx.

Your attention to this matter will be greatly appreciated.

 Sincerely,

Martha ABC

Account Receivable Manager