Date: [date]

To: [date]
 
 

Dear We have repeatedly advised you of your long overdue balance in the amount of $ . Since you have not made payment we have turned your
account over to our attorneys and instructed them to commence suit without further delay. There is still time, however, to avoid suit if you contact
us within the next five (5) days. This will be your final opportunity to resolve matters without the expense of court proceedings. Very truly,
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