 
                    [COLLECTION LETTER-SECOND 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.
 
®PG¯ 
                                 COMPANY
                                 ADDRESS
                             CITY, STATE ZIP
 
 
     Date
 
 
     Name
     Address
     City, State Zip
 
     Dear            ,
 
          A review of your account shows that the balance, [amount], is
     now past due.
 
          In order  for us to better serve you, please favor us with an
     early remittance.
 
          If you  have already  done so,  please accept  our thanks and
     disregard this notice.
 
     Sincerely,
 
 
 
     Name
     Title
