I have written to you several times over the past three months requesting an explanation on why you have failed to bring your account with us current.

　　By ignoring these requests， you are damaging the excellent credit record you had previously¹ maintained with our company.  In addition， you are incurring² additional expense to yourself and to us.

　　Unless I hear from you within ten days， I will have no other choice but to turn your account over for collection. I am sorry that we must take such drastic action but I am afraid you leave us no alternative.  You can preserve your credit rating by remitting your check today for the amount stated above