In any business that involves the exchange of money, there is a chance to have an issue with collections. Whether you are dealing with individuals or businesses, there are various reasons that payments may be late. These issues are normally resolved within a few days, but there may be a time when an account becomes extremely past due and drastic measures must be taken to rectify the situation.

Dear _____________________,

Your account is currently in default of our payment policy. This has been a problem for the past year. Our long-term relationship has allowed us to keep this delinquent account on our books on a recurring basis. However, our credit department has recommended that your account be referred to our attorney for legal action.

At this time, I hope you will be able to resolve this account so that we will not have to pursue the request of the credit department. You will have (Insert Days Here) days to respond to this letter before any further action is taken.

Sincerely,