Dear Sirs
We regret that your Account has not been paid before this. We shall have to refer the matter to the solicitors, failing news from you within __________________ days. We have now given you ample of time to settle this account, and consider that you are not treating us fairly in matter. We shall not wait beyond __________________ (day) morning.
We hope you will not compel us to take the unpleasant step. We are faced with the problem of starting legal action against you but before we do so, we request you to drop a line to us intimating to us what you propose to do regarding this payment.
Yours faithfully,
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