November 20, 2014

Mr. Juan Dela Cruz

Purchasing Manager
XYZ Corporation
11 Naisahan St., Brgy. Lumikas,
Makati City
Dear Mr. Dela Cruz:

This letter is regarding to your 15-day credit term sales transaction last November 5,
2013 with my client, ABC Corporation, for the amount of P285,000.00.
Under ABC Corporations Sales Invoice No. 2013-9834, all unpaid amounts by
customers will incur a penalty interest of two percent (2%) per month. You have only
paid P55,000.00 at the end of the 15-day credit term.
My client has sent overdue letters and notices but you have not responded any of them.
Your outstanding balance as of today amounts to 285,200.00.
Please acknowledge receipt of this letter within five business days. Please make your
payment through depositing to ABC Corporations Metro Bank Account, No. 08032013,
or to the Cashiers Office not later than December 15, 2014. If you fail to respond, I will
pursue a legal action against you.
I am anticipating for your prompt attention regarding this matter. If you have any
question, please do not hesitate to contact me at (02) 887-6519. Looking forward to
your response.

Sincerely yours,

Atty. Pedro Penduko