Dear Mr. Collins:

Enclosed is a copy of our June 18 letter reminding you of your paymentof invoice No. 451 dated November 24, 19XX. The amount is now pastdue. Such a failure on your part comes as a surprise since we regardyou as a valued customer. We would be grateful for an explanation.

Sincerely,

Ä£¾ÖÇÏ´Â Collins¾¾

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