Dear ________________

Perhaps you have overlooked the fact, but your account with us is currently overdue. I have enclosed a statement of your account, which shows a balance due of ____________ (Amount).

If there is some reason why you have failed to remit your payment, please call us, and let’s discuss the problem.

If it would be more convenient, please feel free to write a note at the bottom of this letter and send it to my office in the enclosed envelope.

Thank you for your prompt attention to this matter.