            [APOLOGY FOR COLLECTION LETTER]

General rules:
     
     * Apologize calmly for the error and the inconvenience.
     * Get to the point; be brief.
     * End on a positive note.
                         COMPANY
                         ADDRESS
                     CITY, STATE ZIP




Date


Name
Address
City, State Zip


Dear           ,
     I hope you will accept my sincere apology for the 
erroneous letter we sent you.
     Your account, as usual, is in perfect order.
     We make every effort to prevent computer-generated 
mistakes; nevertheless, as efficient as our staff is, it 
does err once in a great while.
     I am sorry if this has inconvenienced you in any way.


Sincerely,


Name
Title

