Dear ____________________

All of our efforts to settle the above matter amicably have been unsuccessful. We have made numerous calls and, till date, have not had the courtesy of a call back. We have delayed legal proceedings up to now base on your assurances that we would be paid in full by _________________ (date) I am enclosing copies of your letters stating that intention.

Please be advised that you have left us no alternative but to file suit immediately. We have attempted to be understanding of your cash flow problems but our patience has now reached an end.

Your account is being turned over to our attorney. While I regret the necessity of this action I must advise you to govern yourself accordingly.