RE: Overdue Bill ($[value])

Account No. ___________

Dear [name]:

Your bill for $[value] is seriously overdue. This is for the [describe the goods or services furnished] we supplied to you last [state the month]. More than 60 days have gone by since we sent you our invoice, and you did not respond to the letter I sent you last month.

We value your patronage but must insist that you bring your account up to date. Doing so will help you protect your reputation for prompt payment.

Please send your check today for the full balance. If this is not feasible, please call me to discuss a possible payment plan. I need to hear from you as soon as possible.
 
Sincerely,
 
 

[Signed Name]