Date： _

　　To： _ [Customer]

　　We have repeatedly requested payment of $_， on your overdue¹ account.  Our demands for payment have been ignored.

　　Accordingly， we shall turn this account over for collection within the next ten days unless payment， or an acceptable proposal for payment is obtained.

　　Enforced collection on this obligation may result in additional legal or court costs to you and may impair² your credit rating.

　　Very truly，

　　_______________________________