12th March, 200..

Dear Sir,

While going through our accounts, our auditors have pointed out that a sum of US. 800/- for bill Nos. 117 and 201 is long overdue from you. As we have to close our accounts for the financial year ending 30th June, 200.., we shall feel much obliged if you will please let us have your Cheque for US. 800/- by return post.

We take this opportunity of thanking you once again of your patronage and assure you of our co-operation at all times.

Yours faithfully,

XXX.

24th Sept, 200…

Dear Sir,

We shall be glad to have your attention drawn to our account of US. 5000/- which is now overdue, and for which a Cheque by return of post will be appriciated.

Yours faithfully,

XXX.

20th Sept., 200…

Dear Sir,

May we please call your attention to your account of US. 5000/- which has evidently escaped your notice? We shall be great if you will let us have by return post your Cheque to balance this.

Yours faithfully,

XXX.