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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

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