It is very difficult to understand why we have not heard from you in reply to our previous letters of ______________________ (letter 1),______________________ (letter 2),______________________ (letter 3), and ______________________ (letter 4), about the sum of Rs. ___________________ due on our _______________ (month), ….Statement. We had hoped that you would at least explain why the account continues to remain unpaid. We are sure you will agree that we have shown you every consideration and now, failing any reply to our earlier requests for payment, we are afraid we shall have no choice but to take other steps to recover the amount due.
We are most anxious to avoid doing anything from which your credit and reputation might suffer and even at this late state are prepared to give you a further opportunity to put matters right. We, therefore, propose to give you until the end of this month to clear your account, otherwise we will be bound to take necessary legal actions.