            [COLLECTION LETTER-FIRST NOTICE]

General rules:
     
     * Do now allow letter to sound angry or threatening.
     * State specifics including amount due and date of last 
        payment.
     * Use "you" and "your" statements.
                         COMPANY
                         ADDRESS
                     CITY, STATE ZIP







Date
Name
Address
City, State Zip


Dear            ,
     We missed your payment this month and are writing to 
remind you that your account is now past due.
     The payment in the amount of [amount] was due [date]. 
If you have not mailed your payment, please do so as soon as 
possible.  If you have already done so, please accept our 
thanks and disregard this notice.


Sincerely,



Name
Title

