           [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.
                         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

