            [COLLECTION LETTER-FINAL NOTICE]

General rules:

     * Do now allow letter to sound angry or threatening.
     * State specifics including amount due and date of last 
        payment.
     * Use "you" and "your" statements.
                         COMPANY
                         ADDRESS
                     CITY, STATE ZIP







Date
Name
Address
City, State Zip


Dear            ,
     We have received no response to our previous reminders 
that your account is past due.
     This is your final notice.  Unless we have full payment 
for [amount] within the next ten days, your account will be 
turned over for collection.
     Your attention to this matter is essential and in your 
best interest.  Please act now.  If you have already done 
so, please accept our thanks and disregard this notice.


Sincerely,



Name
Title

