I am afraid your failure to settle your account, which is over due for more than six months, will leave us with no alternative but resort to legal proceedings.

　　This is to notify you that unless we receive your check for $7,550.50 by June 30, we will place your account in the hands of our attorneys for collection.

　　Yours sincerely,

　　___[name]

　　___[title]

　　III. TIPS 掌握寫作要領

　　1. Choose a firm tone for your letter.

　　2. Remind the recipient of your previous collection letters.

　　3. Remind the recipient of all the necessary details:

　　The amount owed by the recipient

　　The length of time the bill has been overdue

　　The additional amount of late charge if there is any

　　4. Tell the recipient what kind of legal action will be taken if the final collection effort fails.

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