Sir/ Madam:

Our client , _________________, has referred to us your account for appropriate action. Based on the
records presented your company has an outstanding obligation in the amount of
_______________________________, representing the cost of merchandise delivered to your end last
________________.

In this regard, we now make a formal demand for the payment of the amount of
____________________fifteen days from receipt of this letter, otherwise, much to our regret, we have
no other recourse but to file the necessary court action and further asses your company for the cost of
suit and attorney's fees.

Please consider this as our final demand.