Most firms have adopted a series of collection letters beginning with the routine card reminder of an overdue account and following with gradually increasingly personal second, third, fourth, and so on, letters.
First letter—printed card
THE ENCLOSED STATEMENT OF ACCOUNT IS SENT TO YOU AS WE BELIEVE YOU HAVE OVERLOOKED ITS PAYMENT.
Stone Brothers
Second letter
STONE BROTHERS
NEW YORK
March 15, 1917.
Miss Grace Duncan,
146 Prospect Park West,
Brooklyn, N. Y.
Dear Madam: