Pay delinquent no cooperation

					(your street
					 city, state, zip)


city, state, zip)

Dear ____ (name):

	We have contacted you several times by letter and phone
and have discussed arrangements for the payment of your account.
The following items are still overdue:

	No.       Date                   Amount
	No.	  Date                   Amount
        No.       Date                   Amount

	So far we have not received any sign of your cooperation.       
Therefore, we must insist on immediate payment.  Please use the post
past envelope that is enclosed for your convenience.





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