December 22, 2009

Janice Anderson

123 Alabama Street

Dear Mrs. Anderson,

We cannot accept any further delay in paying your balance due. Our company already tried to reach you by letter and phone. If you cannot send at least a partial payment now, call us so that we can come to a workable agreement.

We are hoping to hear from you soon.

Sincerely,

(Signed)

Olivia Smith

December 22, 2009

Dennis Henderson

123 Springfield Street

Dear Mr. Henderson,

Our records show that you have an outstanding balance with our ABC company of (20,000) twenty thousand pesos. This is for the services you have requested in our company. The following services include the designs and arts for your lawn and first floor of your ZZZ Building.

Please call me to solve this matter. We are expecting for the said bill in due time. Please send your payment at this time to make your account current.

We enjoyed serving you and we are looking for more business relationship with your company.

Sincerely,

(Signed)

Fred Smith

ABC Company