We have no desire to resort to the law to collect the $29.36 due us, but unless your remittance is in our hands by May 1st, we shall take definite steps for the legal collection of your account. May we hear from you at once?

Very truly yours,

Stone Brothers,

(Handwritten) James Miller,

Collection Manager.

The following are collection letters of varying degrees of personal tone. In these seven letters are given the body of the letter, with the salutation and the complimentary close. Headings and signatures have been omitted.

Dear Sir:

A statement is enclosed of your account, which is now past due. A remittance will be appreciated.

Yours truly,

Dear Madam: