Dear ____________________

As a good businessman, you are aware of the manner in which accounts that have become seriously past due must be handled. I am not going to attempt to think of some clever phrase or witty jingle to get your attention. Neither do I wish to embarrass, intimidate or do any of the nasty things that are often done to encourage payment.

I am merely informing you that the account has reached a point where we must decide within a few days whether to turn it over for collection or just hand it to our attorneys,neither of which is our preference.

We know that you understand our predicament and are probably experiencing a similar situation with some of your aging accounts.

We would like to hear from you and learn what your intentions are in regard to this account.