Credit and Collections: Second or Third Letter

First sentence : Remind the reader of your previous communications — phone calls, faxes, or letters — and of the outstanding bill.

Second and third sentences : Offer a payment plan and invite the reader to contact you with questions.

Dear John Dillard, We tried calling you on April 10 and May 15, and wrote you on May 29 to inform you that your $400 bill for a half-page advertisement in the Sunday business section has been delinquent since February 9. Please call me at extension 1234 if you have any questions or would like us to arrange a payment plan. Otherwise, please send a check to our accounting office. Sincerely,