Dossier Alumnos Inglés Empresarial II (2023-2024)

04.
INVOICE LETTERS
GUIDELINES AND USEFUL EXPRESSIONS AND PHRASES
An invoice letter is a cover letter that is attached to a formal invoice issued to a

company that owes money on a bill in order to build good customer relations / to
create goodwill, but apart from this, it gives you the opportunity to thank the
customer for doing business with you.
General terminology:
to issue an invoice [UK] / a bill [US] “emitir una factura”
to invoice [UK]= to bill [US]
invoicing = billing (e.g. manual invoicing,
computerized invoicing)
sales figures = sales volume = turnover “cifra de ventas, facturación”
invoicing address vs. shipping address vs. delivery
address
invoicing date / billing date [US] “fecha de facturación”
date of issue of the invoice / bill = invoice / bill “fecha de emisión de la
issuance date factura”
a) Mention what you are enclosing. If you have attached several items, be
sure to list them either in the body of the letter or with an enclosure notation
(i.e. Enc., Encl.) after the signature block:
I am enclosing / We are enclosing copies of ...

Find enclosed / Find attached ...
Attached is / Attached you will find a copy of our invoice / bill Ref. No. _______
Hereby I am enclosing / I am attaching a copy of our invoice / bill Ref. No. _______
Our invoice / bill Ref. No. ______ for ... [specify goods supplied or services rendered]
is attached herewith / is attached hereto
The enclosed invoice / bill in duplicate / in triplicate is for... [specify goods supplied
or services rendered]
The enclosed invoice covers / shows / details... [specify, for example, work
performed to repair a drilling machine] at [specify location]
1
b) Specify the amount payable
You will note [that] this invoice / this bill OR our invoice / our bill is for $457
You will notice [that] this / our invoice / our bill amounts to / totals $457
You will realize [that] the amount payable / the amount due is $457
Please, see our enclosed invoice / bill #135 for / amounting to / in the amount of /
to the amount of / for the amount of / totaling / totalling $223.55 for ... [specify
products / services] ...
... that were despatched / were dispatched on [specify despatch date] to...
[specify delivery address]
... that were rendered on [specify rendering date or period]
... that we shipped on ... [specify shipping date] to [specify shipping address]
... that were delivered to you on ... [specify delivery date]
Enclosed for payment is our invoice / bill Ref. No. PR-211-16 for / amounting to / in
the amount of / to the amount of / for the amount of / totaling / totalling $457
We are pleased to enclose our invoice / our bill for / amounting to / in the amount of
/ to the amount of / for the amount of / totaling / totalling ... as against your order
/ as per your order Ref. No. PR-211-16
The invoice / bill attached herewith / hereto includes a breakdown / an itemization

of [e.g. the amount payable OR hours by day and by assigned consultant]
We can offer / allow / grant OR we would be willing to / we would be ready to offer /

to allow / to grant a 5% [additional] prompt-payment discount / early payment
discount for payments made / received in / within seven days
Types of discounts:
 cash discount “descuento por pago al contado”

 early payment discount = prompt payment discount “descuento por pronto
pago”
 quantity discount “descuento por cantidad”
 bulk discount “descuento por compra al por mayor”
 volume discount “rappel”
 trade discount “descuento comercial”
2
c) Give special instructions for payment that are not included in the invoice
/ bill itself
Please, remit your payment directly to...

OR We would be very thankful / grateful to you if you would remit payment directly
to...
OR We would very much appreciate if you would remit your payment directly to...
OR We kindly request you to remit your payment directly to... [e.g. our Finance and
Accounts Department] at... [specify payment address]
In accordance with / In compliance with / Pursuant to / Under the terms and

conditions [that we] agreed on / agreed upon,
...this invoice / this bill / this account...
...must be paid / must be paid in full / must be paid off / must be
settled...
...in / within 30 days...
...from invoicing date / from billing date / from date of
issue of this invoice / from date of invoice / from invoice
issuance date
d) Add the name, phone number and / or e-mail address of the contact
person for any further questions:
Should you have any question / any query OR If you have any question / any query
regarding …, please do not hesitate / feel free to contact … [specify name and / or
position of contact person]
Mr. / Ms. / Miss / Mrs. [surname of contact person] is available for further information
about ... [specify matter] at phone No. 62222345.
You can contact / You can reach either [name of contact person] or me at ext. 3467
to obtain / to collect further information about ... [specify]
Ms. Chester [name of the contact person] or me can be contacted / can be reached
at telephone number...
Please, feel free to contact me / us if I / if we can help you in any way OR if I / if we
can be of any help to you
e) Thank the reader for the opportunity to do business:
We [sincerely] appreciate your confidence in our products / in our services / in our

firm.
We [sincerely] appreciate the opportunity to do business with you.
Thank you for thinking of us regarding your needs.
We would like to thank you for patronizing our products / services / company.
3
04-INVOICE-01. Fill in the gaps in the following invoice cover letter with the
most suitable word or expression from the ones given below:
a lot contracting lot signing
after giving period stop
agreed hereby prosecuting submission
answers herein pursuant surveillance
billing herewith queries thing
contact invoice receipt time
Bilbao Medical Supplies

Alda Mazarredo, 34
48009 Bilbao, SPAIN
Tel. 0034 94 424 8674 Fax. 0034 94 424 8675 www.bilbaomedsup.es
Mr David Beckham
Purchase Manager
Medicare Ltd.
Sunset Boulevard, 1273
CA 90038
USA
12th September 20__
Dear Mr Beckham,
Re: Invoice (1) _____________ for medical supplies Lot no. 345/678/2
Enclosed (2) _____________ for payment is our supplemental (3) _____________

amounting to $ 23,423.20, which covers the (4) _____________ of March 1st
through June 30th inclusive dates for medical supplies ordered (5) _____________
to the terms of reference (6) _____________ on the (7) _____________ of the
above named (8) _____________ number agreement at our offices .
If you have any (9) _____________ regarding this invoice, please (10)
_____________ Ms. Taylor at 123-456-7890 or Mr. Hopkins at 987-654-8907.
Sincerely
p.p. Bilbao Medical Supplies
Andoni Zubizarreta
Mr. A. Zubizarreta
Supplies Manager
4
04-INVOICE-02. Sending an invoice. Use the information provided in the
following invoice to fill in the blanks in the cover letter next page.
Netherland Cheese
Fine Dutch Cheeses and Milk Products
Gedempt Hamer 86
Johan van Hasselt kanaal Oost, Pier 54
A'Dam Noord Amsterdam 65409 Holland
Tel. 31 20 0076 88 20 Fax. 31 20 0076 88 23 E-mail: ncvansch@verlenging.nl
Reg. No. 65498 - 8 VAT No. 126 11 76
INVOICE No. 9760/E
19 July 20__
Your order No.: 791
QUANTITY DESCRIPTION CAT. NO. PRICE/CASE TOTAL
12 cases small Gouda G – 116 € 200 € 2,400
6 cases medium Edam E - 23 € 500 € 3,000
Sub-total FOB Copenhagen € 5,400
VAT 21% € 1,134
GRAND TOTAL € 6,534
5
Netherland Cheese
Fine Dutch Cheeses and Milk Products
Gedempt Hamer 86
A'Dam Noord Amsterdam 65409 Holland
Tel. 31 20 0076 88 20 (1)_______ 31 20 0076 88 23 (2)________ ncvansch@verlenging.nl
International Foods Mart

608 Roskilde Vej
DK - 2000 Copenhagen
Denmark
Att: Lars Andersen
19th July 20__
Dear Mr Andersen,
Re: (3)______________No. 791
We are pleased to (4)_____________ our (5)______________ in the amount of €

6,534 against your Order No. 791 for a dozen cases of small-sized wheels of
(6)____________ and a half dozen cases of medium-sized balls of
(7)______________. The (8)______________ was dispatched on 18 July 20__ via
(9)______________.
(10)______________ is requested by L/C within 15 days from the date of invoice.
(11)______________ for your (12)______________.
(13) ____________________
Jan van Schendel

Mr. Jan van Schendel
Export Division Manager
(14) ______: ___________
6
04-INVOICE-03. Rewrite the expressions in bold type in the following
invoice cover letter using appropriate language:
48, Egypt Avenue

Riverside, MA 298445
USA
December 17, 20__
Richard Burton
Editor - Aviation Digest
345, Gilchrist Ave.
Suite 508
Chicago, IL, 60611
USA
Dear Mr Burton,
Re: Invoice 03-139 - Article on Civil Aviation in India
(1) Enclosed herewith for payment is our bill for the (2) translation services
provided in connection with your article entitled "Flying High In India". I understand
(3) that the article is for its inclusion in the January issue of Aviation Digest
Magazine.
(4) The work was performed between November 12, 20__ and December 14,
20__. (5) The final translation (4,800 words) was submitted to you by e-
mail on December 15. (6) As specified in the enclosed bill, it amounts to
$2,452.14 and (7) is payable (8) within 30 days of invoice date.
(9) Thanks very much for patronizing me.
(10) Please do not hesitate to contact me, should you require my services in
the future.
Sincerely,
Elizabeth Taylor
Ms. Elizabeth Taylor
Enc: Bill
7
Rewrite the expressions in bold type in the following invoice cover letter
using appropriate language:
48, Egypt Avenue
Riverside, MA 298445
USA
December 17, 20__
Richard Burton
Editor - Aviation Digest
345, Gilchrist Ave.
Suite 508
Chicago, IL, 60611
USA
Dear Mr Burton,
Re: Invoice 03-139 – Article on Civil Aviation in India
(1) _____________________________________________________ for

the (2) ______________________________________ in connection with your
article entitled "Flying High In India". I understand (3) ____________________
___________________________________ in the January issue of Aviation
Digest Magazine.
(4) _________________________________________________________
_______________________________________. (5) _________________
___________________________________________________________
__. (6) __________________________________________________
$2,452.14 and (7) _______________________ (8) ____________________
_______________________________________.
(9) _____________________________________________.
(10) _______________________________________________________
________________________________________.
Sincerely,
Elizabeth Taylor
Ms. Elizabeth Taylor
Enc: Bill
8
04-INVOICE-04. Write in English the invoice cover letter below following the
instructions given in brackets and / or translating into English the sentences
/ expressions in Spanish:
Gentlemen:
1. [Asunto: Factura correspondiente a 3 aparatos de TV LED]
First of all, we would like to 2. [agradecerle que nos haya dado la oportunidad de
venderle nuestros productos].
3. [Mention that the amount of the invoice sent is € 6,547 for 3 LED TV sets Mod.
Samsung C7500, and that the invoice details the cost and the transport charges].
4. [De acuerdo con los términos y condiciones acordados], this invoice 5. [debe ser
abonada en el plazo de 15 días a contar a partir de la fecha de esta carta], since
otherwise 6. [the client won’t have the 5% discount for paying in a short period of
time], a discount that has already been taken off from the 7. [cantidad total a pagar].
8. [Si tiene cualquier tipo de duda respecto a esta factura], you can reach either Mr.
Lavery (Ext. 545) or me (Ext. 547), or if you so prefer, you can also e-mail any of
us.
9. [Le quedamos muy agradecidos por la confianza depositada en nuestros

productos] and 10. [estaríamos encantados de continuar satisfaciendo sus
necesidades en el futuro].
Yours faithfully,
Quentin Tarantino
Mr. Quentin Tarantino

Sales Manager
9
Write in English the invoice cover letter below following the instructions
given in brackets and / or translating into English the sentences /
expressions in Spanish:
Gentlemen:
1. ____________________________________________
First of all we would like to 2. _____________________________________

______________________________________.
3._________________________________________________________________
________________________________________________.
4. __________________________________________________, this invoice 5.

__________________________________________________________________
___________________, since otherwise 6. ________________________________
____________________________________, a discount that has already been
taken off from the 7. ____________________________________________.
8. _______________ ________________________________________, you can

reach either Mr. Lavery (Ext. 545) or me (Ext. 547), or if you so prefer, you can also
e-mail any of us.
9. ________________________________________________________________
___________ and 10. _______________________________________________
____________________________________________________].
Yours faithfully,
Quentin Tarantino
Mr. Quentin Tarantino

Sales Manager
10
04-INVOICE-05. Translate into English the following letter acknowledging
an invoice:
Estimado Sr. Derulo,
Asunto: Acuse de recibo de factura Ref. 879
El motivo de la presente es acusar recibo de su factura Ref. 879.
Sin embargo, lamentamos tener que comunicarle que no nos resulta posible dar curso
a esta factura debido a que se han olvidado ustedes de mencionar el número de
cuenta en la que debemos ingresar el importe total.
Por tanto, les rogamos que nos hagan llegar la información que falta a la mayor
brevedad posible, para que podamos remitirles rápidamente el pago correspondiente.
Gracias por anticipado.
Atentamente,
Penélope Cruz
Dña. Penélope Cruz
Jefa de Compras
11
05. PAYMENT LETTERS
NOTIFYING PAYMENT
SOME USEFUL EXPRESSIONS AND PHRASES
First of all / Hereby, we would like to acknowledge receipt of your invoice / bill Ref. No.
... of / dated / dd./ dt. (specify invoicing date) for... (specify goods supplied / services
rendered)
Thank you for [sending us] your invoice / bill Ref. No.... of / dated / dd./ dt. (specify
invoicing date) for... (specify goods supplied / services rendered)
Enclosed is / We are enclosing / Find enclosed / Find attached / Attached [hereto /

herewith] you will find our ... (specify means of payment, e.g. promissory note / IOU)
for / amounting to / in the amount of / to the amount of / for the amount of... (specify
amount)
…as payment for / in payment of your invoice / bill
OR ...as settlement for / in settlement of your invoice / bill Ref. No. ...
…dated / dd. / dt. / of...
In payment of / In settlement of your invoice / bill Ref. No...., we are enclosing...

(specify means of payment, e.g. draft)
Our... (specify means of payment, e.g. cheque) for... (specify amount) is enclosed / is
attached hereto / herewith
We are pleased to send you our... (specify means of payment, e.g. B/E)
We take pleasure in sending you our... (specify means of payment, e.g. bank draft)
for / as payment for / in payment of / as settlement for / in settlement of your invoice
/ bill Ref. No. ... amounting to / to the amount of / in the amount of / for... (specify
amount)
12
NOTES ON VOCABULARY:
Terms of payment:
(i) cash “pago al contado”

a. cash with order = CWO “pago al contado al realizar el pedido”
b. cash on delivery = COD “pago contra reembolso”
(ii) credit “pago a plazo”
Means of payment:
 cheque = check [US];

 bank draft = banker’s draft = B/D = Bdrft “talón bancario”
 promissory note = I.O.U “pagaré”
 B/E = bill of exchange = draft = trade bill “letra de cambio”
Methods of payment:
 cash in advance “pago por anticipado”

 documentary letter of credit (L/C) “carta documentaria de crédito”
 open account = payment into the open account
“condiciones de cuenta abierta”
 consignment sales “ventas en condiciones de consignación”
Please, draw on us for the amount of... at ... [specify number of days] from date of
despatch / from despatch date
OR ...from date of delivery / from delivery date
In accordance with our terms of payment / payment terms,
In compliance with the payment terms agreed on / agreed upon,
Pursuant to / As per the payment terms agreed on / agreed upon, we have arranged
payment by ... (specify means of payment) / we have made all the necessary
arrangements for payment [to be made] by (specify means of payment)
We have arranged payment of... (specify amount) through / by (specify name and
details of the financial institution, e.g. BBVA / Chase Manhattan Bank)
…as payment for... / as settlement for / in payment of... / in settlement of

your invoice / bill Ref. No. ...,
13
…dated / dd. / dt. (specify invoicing date) [last] for... (specify goods
and / or services)
We have given instructions to our bank / We have instructed our bank / We have
advised our bank / We have directed our bank / We have given directions to our bank...
...to arrange payment of your invoice / bill Ref. No. ... for ... (specify amount)
...to make all the necessary arrangements for payment of your invoice / bill
Ref. No. ... for ... (specify amount)
…to have all the necessary arrangements for payment of your invoice / bill Ref.
No. ... for ... (specify amount) made
...to remit the amount of ... (specify amount) to...
...to transfer the amount of ... (specify amount) to / into your account
...as payment for / as settlement for / in payment of / in settlement

of your invoice / your bill Ref. No. ...
...so that the bank account nominated / designated by you will be credited
with the amount due.
Our bank (specify bank details – e.g. IBAN) has been instructed / has been directed /
has been advised / has been given instructions / has been given directions to arrange
payment of your invoice / bill...
OR ... to make all the necessary arrangements for the payment of your invoice
/ bill ...
Enclosed [hereto / herewith] is…
Attached [hereto / herewith] you will find…
Please, find enclosed / attached [hereto / herewith] a copy of the instructions we have
given [to] our bank concerning / regarding the payment of / the settlement of our
invoice / our bill Ref. No. ... for / amounting to / in the amount of / to the amount of
... (specify amount)
Our remittance will most probably / will hopefully reach you in / within ... (specify
number of days) [from today]
We expect our remittance to reach you in / within ... (specify number of days) [from
today]
14
05-PAYMENT-01. Fill in the gaps in the following notification of payment with
the most suitable word from the list:
again branch invoice quantity

agreement business L/C request
amount dear look send
apparent evident order sincerely
application faithfully order and condition situation
appreciation grateful other time thank
arranged inmediate per pro thankful
as per instructions prompt your
International Foods Mart

608 Roskilde Vej
DK - 2000 Copenhagen Denmark
Tel 45 00567 330 Fax 45 00567 334 E-mail foodsmart@andersen.dk
Mr. Hans van Schendel

Export Division
Netherland Cheese
Gedempt Hamer 86
A'Dam Noord Amsterdam 65409
Holland
July 23rd, 20__
(1) _______________ Mr. van Schendel,
Re: Payment (2) _______________ No. 9760/E
First of all, (3) __________________ you for (4) _______________ invoice for our
(5) ________________ No. 791, which arrived in (6) ___________________ good
(7) ________________ on July 22nd, 20__.
We have (8) ______________ for Danish Merchant Bank to (9) _____________ a

direct (10) ________________ to your banking (11) __________________ for the
(12) ______________ of € 6,372 (13) _____________ your (14) ______________.
Our (15) _______________ for your (16) ______________ attention to our order.
We (17) ________________ forward to doing (18) _______________ with you

(19)______________ in the near future.
(20) __________________,
Lars Andersen
Mr. Lars Andersen
Purchasing Department
15
05-PAYMENT-02. Rewrite the expressions in bold type in the following
letter notifying payment using appropriate language:
Dear Mr Isozaki,
Re: Notification of payment
(1) Thank you for your invoice No. 234-BJ/23 (2) dated 27th November 20__
last for two 50 m. coils of industrial filtering textiles.
(3) We are pleased to send you our (4) promissory note (5) in the amount of
€ 1,278.13 (6) in payment of the first instalment of your invoice.
(7) In accordance with our terms of payment, (8) we have instructed our bank
(9) to arrange payment of all subsequent instalments to your account by the due
date.
(10) The money will most probably reach you (11) within seven days.
(12) We would like to thank you for your prompt attention to our order and
we look forward to (13) doing business with you again.
Sincerely,
Frank Lloyd Wright

Mr. Frank Lloyd Wright
16
Rewrite the expressions in bold type in the following letter notifying
payment using appropriate language:
Dear Mr Isozaki,
Re: Notification of payment
(1)______________________________________________ No. 234-BJ/23

(2) ___________ 27th November 20__ for two 50 m. coils of industrial filtering
textiles.
(3) ____________________________________ our (4) ____________ (5)

___________________________ € 1,278.13 (6) _________________
______________________________________________.
(7) ________________________________________________________
(8) ____________________________________________ (9) ______
________________________________________________ all subsequent
instalments to your account by the due date.
(10) _______________________________________________________
(11) ________________________________________.
(12) _____________________________________________________
_________________ and we look forward to (13) _____________________
________________________________________.
Sincerely,
Frank Lloyd Wright

Mr. Frank Lloyd Wright
17
05-PAYMENT-03. Rewrite the expressions in bold type in the following
letter notifying payment using appropriate language:
Dear Mr Bárcenas,
(1) First of all, we would like to acknowledge receipt of your invoice Ref. No.
345/67 of 2nd June last for 15 laptop computers DELL Inspiron 17.
(2) As previously arranged, please, draw on us a B/E (3) for € 4,711.50 at 30

days (4) from date of despatch.
(5) Enclosed you will find a copy of the instructions we have given our bank
(6) concerning (7) the payment of your invoice.
(8) We look forward to hearing from you again soon.
Yours sincerely,
Pepe Gotera
Mr José Gotera
18
Rewrite the expressions in bold type in the following letter notifying payment
Dear Mr Bárcenas,
(1) _______________________________________________________
your invoice Ref. No. 345/67 of 2nd June for 15 laptop computers DELL Inspiron 15.
(2) _____________________________________________, please, draw

on us a B/E (3) _______________________________ € 4,711.5 at 30 days (4)
____________________________________.
(5) _______________________________________________________
_____________________________________ (6) __________________
(7) _____________________________________________.
(8) ________________________________________________________
_________________________.
Yours sincerely,
Pepe Gotera
Mr José Gotera
19
05-PAYMENT-04. Write in English the payment letter below following the
instructions given in brackets and / or translating into English the
sentences / expressions in Spanish:
Dear Sirs,
1. [Asunto: Acuse de recibo de factura Ref. Nº 175/B-23]
First of all, we would like to let you know that we have just received your invoice
Ref. No. 175/B-23, 2. [de fecha 21 de los corrientes, correspondiente al] air cooling
system Mod. FR-TOP-45.
3. [De acuerdo con los términos de pago] of the Sales Agreement concluded on 3rd
November last, 4. [mention that you have told your bank to do anything needed to
pay that invoice], and 5. [transferir la suma de 11.056 € a la cuenta por ustedes
designada], the details of which are given below:
6. [Titular de la cuenta]: Marine Supplies Ltd.

IBAN: ES76 2077 0024 0031 0257 5766
7. [Importe abonado: 11.056 €]
Enclosed hereto you will find a duplicate of our 8. [orden de abono en la cuenta arriba
mencionada].
Therefore, 9. [say that the money will probably be available in 48 hours].
10. [Tell the supplier that you want to continue being their customer].
Yours faithfully,
Hugh Jackman
Mr. Hugh Jackman
Purchasing Manager
20
Write in English the payment letter below following the instructions given
in brackets and / or translating into English the sentences / expressions in
Spanish:
Dear Sirs,
1. ___________________________________________________
First of all, we would like to let you know that we have just received your invoice
Ref. No. 175/B-23, 2. __________________________________________ the air
cooling system Mod. FR-TOP-45.
3. ________________________________________________________________
of the Sales Agreement concluded on 3rd November last, 4. __________________
_______________________________________________________________
_____________________________________________________________ and 5.
_________________________________________________________________
_______________________, the details of which are given below:
6.__________________: Marine Supplies Ltd.

IBAN: ES76 2077 0024 0031 0257 5766
7. _________________: __________________
Enclosed hereto you will find attached a duplicate of our 8. ___________________

_____________________________________________________.
Therefore, 9. ______________________________________________________.
10. _______________________________________________________.
Yours faithfully,
Hugh Jackman
Mr. Hugh Jackman
Purchasing Manager
21
05-PAYMENT-05. Translate into English the following letter.
Estimado Sr. Newman:
Asunto: Acuse de recibo de factura Ref. Nº 1256/2023
En primer lugar nos gustaría agradecerle sinceramente la calidad de los servicios de

consultoría prestados a nuestra empresa, así como la rapidez en contestar a todas
nuestras consultas.
Además, nos gustaría poner en su conocimiento que acabamos de recibir su factura

Nº 1256/2023 correspondiente a los servicios anteriormente mencionados. De
acuerdo con los términos de pago acordados, hemos dado las instrucciones oportunas
a nuestro Departamento Contable-Financiero para que emita un pagaré en pago de
la cantidad a ustedes adeudada.
Así pues, adjunto les remitimos el mencionado instrumento de pago, cuya fecha de
vencimiento es el 25 de julio del año en curso, por un importe de 12.076 euros, en
pago de la factura arriba mencionada.
Por último, nos gustaría aprovechar esta oportunidad para comunicarle que en estos
momentos estamos sopesando la posibilidad de contratar sus servicios una vez más
puesto que muy probablemente una empresa británica nos adjudicará un importante
contrato llave en mano, y al objeto de ejecutarlo necesitaríamos su ayuda.
Gracias de nuevo por su gran profesionalidad.
Reciba un cordial saludo
Melania Trump
Mrs. Melania Trump
Director Gerente
___________________________
Nota:
Contrato llave en mano: turn-key contract
22
06. COLLECTION LETTERS
GUIDELINES:
 Gather all the facts about your customer's account, and encourage
your customer to pay the money owed. To avoid future
misunderstandings, be specific about the amount due (i.e. how much the
customer owes) and the due date (i.e. the expiration / expiry date).
 Offer assistance to the customer having difficulty in paying an

overdue invoice / bill. This is often the only way to collect payment. Use a
sincere tone, and gently persuade the customer to contact you to discuss the
problem. When discussing / negotiating new terms, be sure that the customer
will be able to meet the new payment terms and also that you feel comfortable
about it.
 Consider offering / allowing / granting an early payment discount on

products or services. You can remind or notify the customer that if you
receive payment within a stipulated period of time and certain conditions are
met (specify them) you would be willing to grant a discount.
 A single collection letter may not be enough. To get paid may need more
than just one letter, ranging from a very friendly one enquiring about the
reasons for non-payment (first reminder) to a letter using a demanding and
less friendly tone (second reminder), and a final one informing the customer
about the consequences of failure to pay the amount due immediately, for
example, threatening with legal action (third reminder), though you should
remember that if you do so you must be prepared to take action.
 If you decide to cancel / to withdraw the customer's credit account,

explain clearly your reasons for doing so. Be sure to use a courteous tone
if you wish to retain the client.
23
FIRST REMINDER (“Primer recordatorio de pago”)
Note: Start showing regret for sending this letter, and excuse the client. Anyway, ask
for the reason-s for non-payment / failure to pay / payment default and request action
from the client. Finally, apologize in case payment is in transit.
a) Opening the letter
We are writing in connection to / relating to / concerning the payment of our invoice /

bill Ref. No. ... for ... [specify goods supplied or services rendered].
We are sorry / We regret very much to have to inform you / to advise you / to let you
know / to bring to your attention / to bring to your knowledge
... that since we sent you our invoice / bill Ref. No. ... on ... (specify date)
...that as at today...
...we have not heard from you
...we have not [still] received any payment advice / any advice of
payment / any notice of payment / any payment notice
OR...any payment from you [yet]
Therefore, / So, could you please / would you please arrange for / make all the
necessary arrangements for prompt payment?
Therefore, / So, we would [very much] appreciate [it] if you would arrange for...
We kindly request you to arrange for...
...prompt payment / settlement / clearance of your account with us
b) Asking for an explanation
We think you may have unintentionally / inadvertently overlooked / disregarded /

misplaced our invoice / bill Ref. No. ... for / amounting to / in the amount of / to the
amount of ... (specify amount)
Most probably our invoice / bill Ref. No. … has unintentionally / inadvertently been
overlooked / disregarded / misplaced,
We are convinced / We are sure / We are positive our invoice / our bill Ref. No. … has
unintentionally / inadvertently been overlooked / disregarded / misplaced
A copy / duplicate of the invoice is enclosed / attached [hereto / herewith]
24
Please, find enclosed [hereto / herewith] / Please, find attached [hereto / herewith] a
duplicate invoice / a copy of the invoice
Attached / Enclosed [hereto / herewith] you will find a duplicate invoice
As you usually clear / settle your accounts promptly,

OR As your accounts are usually cleared / settled promptly,
…we are surprised that our invoice / bill Ref. No. ...
OR …we wonder why our invoice / bill Ref. No. ...
…has not been paid / settled by its due date.
Could you / Would you please let us know [the reasons] why / as to why our invoice /
bill Ref. No. … has not [still] been paid / has not [still] been settled [yet]?
Please, let us know [the reasons] why our invoice / our bill Ref. No. … has not [still]
been paid / has not [still] been settled [yet].
c) Urging the client to clear / settle the outstanding account
As the abovementioned / aforementioned / aforesaid account has not yet been cleared
/ has not yet been settled, could you / would you please send / remit your payment?
Could you please send your remittance...
Could you please remit the amount due...
We kindly request you to send us your remittance / to send the amount due...
You are kindly requested to send us your remittance / the amount due...
You are kindly requested to remit us the amount due...
...as soon as possible / asap / at your earliest possible convenience / as soon
as practicable
As / Since [as at today] we have not yet received your payment,
As your payment has not been received yet,
…we would very much appreciate if you would send your remittance
OR ... if your remittance were sent as soon as possible / asap / at your earliest
possible convenience.
We are writing in connection to / relating to / concerning your outstanding account

with us for / amounting to / in the amount of ... (specify amount due) which should
have been cleared / settled by ... (specify due date)
We are sorry to … / We regret very much to have to draw your attention to the payment
of the abovementioned / aforementioned / aforesaid invoice / bill of ... / dated / dd /
dt ... (specify invoicing date)
25
...amounting to / for the amount of / in the amount of / to the amount of / for
/ totalling... (specify amount due)
(i) and to remind you that [its] settlement was due on ... (specify due
date)
OR but we are sure [that] you will give it / you are giving it your
immediate / early / prompt attention
OR and, no doubt, it will be given your immediate / early / prompt

attention
(ii) Thus, / So, we kindly request you to send us your remittance by (specify
deadline)
OR we look forward to receiving your remittance by ... (specify

deadline)
Please, let us have your ... (specify payment document / instrument –e.g. cheque /
check, promissory note / IOU)
OR Could you please / Will you please / Would you please let us have your (specify
payment document / instrument –e.g. cheque / check, promissory note / IOU)
...to settle / to clear your account
OR …in payment of / in settlement of / as payment for / as settlement for

your account
OR …our invoice / bill Ref. No. ... dated ... (specify date of issue) for the total
amount of ... as soon as possible / asap / at your earliest possible convenience?
d) Apologizing in case payment is in transit
However, if you have already sent your remittance / the required amount / the amount
due,...
Perhaps your payment is already in transit / is on the way to us. If so,,,,
OR If your payment [letter] crosses in the mail,...
OR If your payment is in transit / is on the way to us,...
OR Should your payment [letter] cross in the mail,...
OR Should your payment be in transit / be on the way to us,...
...please, ignore / overlook / disregard this reminder / this letter, and accept
our [most sincere] apologies
26
06-COLLECTION-01. Fill in the gaps in the following first payment reminder
with the most suitable word or expression from the ones given below:
accorded data freight received soon

agreed dates heard regard sorry
apologies disregard instrument regarding supply
apologize due invoice regret transit
arrangements during invoicing remember travel
cleaning early news remind trip
clearance figures prices ship until
consignment for prizes since voyage
Dear Sirs,
Re: Outstanding payment
We (1) ____________ very much to have to inform you that (2) ____________
we sent you our (3) ____________ Ref. No. 6597 we have not (4)
____________ from you.
The (5) ____________ of drilling machines sent to you by air (6)

____________ on 27th March was invoiced to you on 20th April and payment was
accordingly (7) ____________ on 20th June. Thus, we would like to (8)
____________ you that under the payment terms (9) ____________ on,
payment is due 60 days from (10) ____________ date.
Could you please make all the necessary (11) ____________ for the (12)
____________ of your account as (13) ____________ as possible, since we
can only (14) ____________ at the agreed (15) ____________ if we receive
payment by the (16) ____________ agreed upon.
Perhaps your payment (17) ____________ is already in (18) _____________.

If so, please (19) ____________ this reminder and accept our most sincere (20)
____________.
Yours faithfully,
Tom Cruise
Mr. Thomas Cruise
Chief Accountant
27
06-COLLECTION-02. Rephrase the expressions in the first reminder below
by using the clues in brackets to make them formal, tactful and appropriate
business language.
1. We sent you our invoice and you haven't paid it. (regret / inform / receive / payment
/ invoice)
__________________________________________________________________
2. We're waiting for you to pay us. (look forward / receive / remittance)
__________________________________________________________________
3. There is no reason why you shouldn't have paid by now. (reason / account / settled)
__________________________________________________________________
4. You're purposely withholding our money. (unintentionally / overlook / invoice)
__________________________________________________________________
5. We have our own accounts to pay. (understand / clear / accounts)
__________________________________________________________________
6. Please pay us immediately. (request / remittance / ASAP)
__________________________________________________________________
7. We're writing because you owe us money. (write / concerning / outstanding)
__________________________________________________________________
8. We asked you to pay by February 15th. (remind / due on)
__________________________________________________________________
9. You should have paid us 30 days ago. (sorry / draw attention / account / overdue)
__________________________________________________________________
10. If you've finally paid by the time you get this letter, just throw it away. (cross in
mail / disregard / reminder / apologies)
__________________________________________________________________
28
06-COLLECTION-03. Write in English the first reminder letter below
following the instructions given in brackets and / or translating into English
the sentences / expressions in Spanish:
Dear Sirs,
1. [Asunto: Primer recordatorio de pago]
As we have always received your payments punctually, 2. [estamos realmente

sorprendidos de que al día de la fecha] 3. [mention that you have not received the
money nor any news telling you that payment has already been sent to you in
connection with] our invoice Ref. No. 8654 dated 27th March.
4. [Pensamos que quizás ustedes no han recibido nuestra carta adjuntándoles un

ejemplar de la factura] or 5. [say that perhaps they have totally forgotten about
it]. Anyway, 6. [be aware that] 7. [say that payment should have been made two
weeks ago]. Therefore, 8. [we are enclosing a new copy of the invoice] 9. [por la
cantidad de 4.500 euros]. 10. [Esperamos con impaciencia recibir el dinero en
cuestión].
However, 11. [si su pago está en camino], then, 12. [ask them not to pay attention
to this letter] and 13. [acepten nuestras más sinceras disculpas].
Yours faithfully,
Selena Gómez
Miss Selena Gómez
Finance and Accounts Manager
29
Write in English the first reminder letter below following the instructions
Dear Sirs,
1. ___________________________________
As we have always received your payments punctually, 2. ________________
_________________________________________________________ 3.______
__________________________________________________________________
__________ our invoice Ref. 8654 dated 27th March.
We think 4. __________________________________________________ or 5.
___________________________________________________________. Anyway,
6. ________________________________________________________________
7. ___________________________________________________ Therefore, 8.
___________________________________________________________
9. ____________________________________________________________ and
10. _________________________________________________________.
However, 11. _______________________________________________, then 12.
_______________________________________________________________ and
13. __________________________________________.
Yours faithfully,
Selena Gómez
Miss Selena Gómez
Finance and Accounts Manager
30
06-COLLECTION-04. Translate into English the following letter:
Estimado Sr. Hopkins:
Asunto: Primer recordatorio de pago
El motivo de la presente es rogarle que compruebe sus registros contables puesto

que al día de la fecha no hemos recibido el pago correspondiente a nuestra factura
Nº 780. Así pues, nos gustaría recordarle que en la actualidad su saldo pendiente con
nosotros asciende a 6.746 euros, ya que el pago de dicha cantidad venció el pasado
día 5 de los corrientes. Adjunto le remito copia de la correspondiente factura.
En caso de que ya haya remitido usted el importe correspondiente, le rogamos que

no preste atención a este recordatorio. Sin embargo si, por el contrario, simplemente
se le ha pasado por alto involuntariamente, le rogamos que realice las gestiones
oportunas para que nos sea remitida la citada cantidad tan pronto como les sea
posible.
Le damos las gracias por anticipado por prestarle su pronta atención a este asunto.
Reciba un cordial saludo.
Freddy Krueger
Sr. Frederick Krueger
Anexo: Copia de la factura Ref. 780
---------------------------------------
Nota:
Registros contables = accounting records
31
Estimada Sra. Robinson:
Asunto: Primer recordatorio de pago

de nuestra factura Ref. No. 2678-23
Lamentamos llamar su atención sobre nuestra factura Ref. No. 2678-23 de fecha
16 de febrero puesto que al día de la fecha todavía no hemos recibido el pago de
la misma ni tenemos noticias suyas al respecto.
Pensamos que la razón por la cual el pago tiene un retraso de 3 semanas es que
probablemente dicha factura se le ha pasado por alto sin intención alguna por su
parte. Adjunto le remito un duplicado de la misma.
Le quedaríamos enormemente agradecidos si tuviese la amabilidad de enviarnos el

importe de la misma que asciende a 4.500 euros tan pronto como le sea posible.
En el supuesto de que ya hubiese usted enviado el correspondiente cheque, le

rogamos que acepte nuestras más sinceras disculpas.
Atentamente le saluda,
Jean-Michel Jarre
D. Jean-Michel Jarre
Jefe de Contabilidad
32
SECOND REMINDER (“Segundo recordatorio de pago”):
The tone in this letter should also be polite, but unlike the first reminder, you will use
words and / or expressions that clearly show your surprise and / or discontent (e.g.
We are very much concerned; We are really worried; We are disappointed) and your
position must be firm (e.g. We must now insist that ...; We must remind you that ...).
We would like to know why / the reason-s why as at today you have neither replied
to our first reminder letter nor [have you] made payment of our invoice / bill No. ...
for [the amount of]... (specify amount)
As at today, we have received no reply to our [reminder] letter of ... / our letter dated
/ dd. / dt. ... (specify issuance date)
As at today, you have not replied to our letter of ... / our letter dated / dd. / dt. ...
(specify issuance date) reminding you of the payment / the settlement of our invoice
/ bill Ref. No. ... for ... [specify goods / services supplied]
OR ... regarding the payment / the settlement of our invoice / bill Ref. No. ...
for ... [specify goods / services supplied]
We are very much concerned that / We are deeply concerned that / We are really
worried that...
...since our last [reminder] letter requesting your payment for / in the amount
of / to the amount of / amounting to / totaling / totalling ... [specify amount
due] for ... [specify goods / services supplied],
OR... in spite of / despite our first reminder dated / dd. / dt. ... (specify date),
OR ... even though we sent you / we forwarded you a reminder about this
matter on ... (specify date),
…we have not received either a reply or remittance from you
OR... as at today we have not heard from you / we have not learnt from
you about [your] payment of / [your] settlement of our invoice / bill Ref.
No. ... for ..., [specify goods / services supplied]
33
We are disappointed about receiving neither your remittance nor an [acceptable /
satisfactory] explanation regarding the reason-s why / as to why our invoice / bill Ref.
No. ... dated ... (specify issuance date) has not been paid / settled.
b) Asking for an explanation
We are convinced that / We are sure that / We feel sure that you must have a good
reason [accounting] for...
... your delay in paying our invoice / bill OR ... your payment delay
OR ... not paying this [overdue / past due] invoice / bill
OR ... your failure to pay / to settle this invoice / bill
OR ... your non-payment / your payment default
OR ... the non-payment of / the payment default of / the failure to pay...
…the abovementioned / aforementioned / aforesaid [overdue /

past due] invoice / bill
[Please,] Let us know if / Advise us if...
Kindly inform us if...
We kindly request you to let us know / to inform us / to advise us if ...
... there is any good reason OR any reasonable / acceptable / satisfactory

explanation
...for / accounting for / justifying your non-payment / your failure to

pay,
...or otherwise, let us know / inform us / advise us of what arrangements you are
making / what arrangements are being made for the payment / for the settlement of
the abovementioned / aforementioned / aforesaid invoice / bill
c) Urging the client to clear / to settle the account
Please, make sure that / Please, ascertain that your overdue account / past due
account is cleared / is settled by ... (specify payment deadline)
34
[I hope you will [perfectly] understand that] we must now insist that you pay / that
you clear / that you settle your overdue account / past due account with us by ...
(specify payment deadline)
We must now insist on the payment / on the clearance / on the settlement of your
overdue account / past due account with us by... (specify payment deadline)
We must now insist on your paying / on your clearing / on your settling your
overdue account / past due account with us by... (specify payment deadline)
We must now urge you to pay / to clear / to settle your overdue account / past due
account with us by... (specify payment deadline)
We must remind you that your account with us is uncleared / unsettled, and we
kindly request you to send us your remittance by... (specify payment deadline) OR on
... (specify payment deadline) at the latest
d) Informing about enclosed invoice
Enclosed you will find a duplicate invoice / a copy of our invoice
Please, find enclosed / find attached [hereto / herewith] a duplicate invoice / a copy of
our invoice
Please, find the duplicate invoice we enclose [hereto / herewith]
OR we are enclosing [hereto / herewith]
e) Apologizing in case payment is in transit
If / In case your [overdue] payment is in transit / is on the way to us / is in the mail...
Should your [overdue] payment be in transit / be on the way to us, / be in the mail...
...please ignore / disregard / overlook this [second] reminder, and accept our
most sincere apologies.
We look forward to / We are looking forward to hearing from you promptly / shortly.
35
06-COLLECTION-06. Fill in the gaps in the following second overdue payment
reminder with the most suitable word or expression from the ones given
below:
accept concerned forward non-payment shortly

accorded denial hear overdue sorry
afraid disregarded hearing overcharged sum
agreed double hope quantity terms
as at today duplicate ignore regarding today
as of today early informed regret transit
balance expect listen remember until today
before today failure look forward remind way
Dear Mr. Gump,

Re: Second payment reminder
We are very much (1) ____________ that (2) ____________ we have received
no reply to our first reminder letter dated 1st July (3) ____________ the clearance
of the overdue (4) ____________ of your account.
We are quite sure that you must have some good reason for your (5)
____________ to pay the large (6) ____________ of money due to us (i.e.
€13,856) within the (7) ____________ on payment period, but we (8)
____________ very much that you have not (9) ____________ us about it.
Whatever the reason, I am afraid we must (10) ____________ you that our
payment (11) ____________ are 30 days from invoicing date. Thus, we must
now insist on the settlement of your (12) ____________ account with us.
Please, find enclosed a (13) ____________ invoice.
We (14) ____________ your reply by e-mail.
Should your payment be on the (15) ____________ to us, please, (16)

____________ this second reminder and (17) ____________ our most sincere
apologies.
We are looking forward to (18) ____________ from you (19) ____________.
Yours sincerely,
Al Einstein
Mr. Albert Einstein
Accounts Department Manager
36
06-COLLECTION-07. Rewrite the expressions in bold type in the following
second reminder letter using appropriate language:
Dear Mr. Redford,
(1) We would like to know why (2) you have neither replied to our letter
dated 11th June asking you to clear your account (3) nor made payment in
the amount of €4,500 against our invoice Ref. No. JC-438-23.
(4) We are convinced that you must have a good reason for your non-
payment. Anyway, we must remind you that the competitive prices quoted on you
(5) are contingent on your full compliance with our payment terms. Thus, please
advise us of what arrangements you are making for settlement of the
abovementioned overdue amount.
(6) Please, find enclosed a duplicate invoice.
(7) Please, ignore this second reminder and accept our most sincere
apologies if your overdue payment is on the way to us.
(8) We look forward to hearing from you shortly.
Yours sincerely,
Edward Norton
Mr. Edward Norton
Chief Accountant
37
Rewrite the expressions in bold type in the following second reminder letter
Dear Mr. Redford,
(1) _______________________________________________________
_________ (2) ______________________________________________
__________________________________________________________
(3)________________________________________________________
____________________________ €4,500 against our invoice Ref. No. JC-
438-23.
(4) _______________________________________________________
__________________________________________________________
______________________. Anyway, we must remind you that the competitive
prices quoted on you (5) ____________________________ your full
compliance with our payment terms. Thus, please advise us of what arrangements
you are making for settlement of the abovementioned overdue amount.
(6) ________________________________________________________.
(7) ________________________________________________________
___________________________________________________________
___________________________________________________________
________________________________.
(8) _______________________________________________________
________________________________________.
Yours sincerely,
Edward Norton
Mr. Edward Norton
Chief Accountant
38
06-COLLECTION-08. Rewrite the expressions in bold type in the following
second reminder letter using appropriate language:
Dear Mr Caulfield,
Re: Account No.: 329/62 Amount: $ 598.00
(1) Please note that payment of your account with us is overdue in the amount
of $598.00. (2) As per the credit agreement that you signed, your first
instalment payment (3) was due on April 6, 20__ and your second one on May 6,
20__. However, we are very much concerned that both payments (4) are now over
30 days past due. (5) If you have already sent your payment, please
disregard this notice. Otherwise, (6) please pay the full amount in 15 days.
(7) Failure to pay on time (8) can result in late payment penalty interest and
the cancellation of your account. If you wish to discuss your account with us
further, please contact us at 800-333-2222. (9) We would be thankful to you if
you would inform us about the steps you are taking to make payment.
Thank you in advance for your prompt reply.
Sincerely,
Ignatius Reilly
Ignatius Reilly
Finance Manager
39
Rewrite the expressions in bold type in the following second reminder
letter using appropriate language:
Dear Mr Caulfield,
Re: Account No.: 329/62 Amount: $ 598.00
(1) _____________________________________________________ your

account with us is overdue in the amount of $598.00. (2) ________
__________________________________________________________ ,
your first instalment payment (3) ______________________________ April
6, 2016 and your second one on May 6, 2016. However, we are very much
concerned that both payments (4) ________________________________.
(5) _______________________________________________________
__________________________________________________________.
Otherwise, (6) ________________________________________________
______________________________________________________.
(7) ______________________________________________________ (8)

_______________________________________________________
___________________________________________________________
___________________________________________________. If you
wish to discuss your account with us further, please contact us at 800-333-2222.
(9) _______________________________________________________
___________________________________________________________
______________________________________________.
Thank you in advance for your prompt reply.
Sincerely,
Ignatius Reilly
Ignatius Reilly
Finance Manager
40
06-COLLECTION-09. Write in English the second reminder letter below
following the instructions given in brackets and / or translating into
English the sentences / expressions in Spanish:
Dear Mr. Varoufakis,
1. [Asunto: Segundo recordatorio de pago de factura Ref. 542]
You have always been one of our most valued clients, and consequently 2.
[estaríamos encantados de poder continuar prestándole nuestros servicios durante
muchos años]. As a businessperson yourself, we know you appreciate those clients
that meet their financial commitments in a timely manner.
However, 3. [show how worried you are because even though you sent him a letter
dated 15th March telling him that payment had not been made], 4. [al día de la fecha
no tenemos noticias suyas respecto al pago de nuestra factura Ref. No. 542] for the
drilling machines you ordered (Your Order Ref. Pk-438-23).
5. [Le rogamos nos informe si existe alguna buena razón que justifique el impago] or
6. [si no, háganos saber qué gestiones está realizando para proceder al pago de su
cuenta vencida hace 30 días].
7. [Say that together with this letter you send another invoice] together with a self-
addressed envelope so that you can send us your cheque in the amount of € 4,500.
8. [En caso de que su pago ya vencido esté en camino], 9. [le rogamos que no preste
atención a este segundo recordatorio de pago y acepte nuestras más sinceras
disculpas].
Yours sincerely,
Angela Merkel
Mrs Angela Merkel

Finance Manager
10. [Anexos]: [mention them]
41
Write in English the second reminder letter below following the
instructions given in brackets and / or translating into English the
Dear Mr. Varoufakis,
1. ________________________________________________________
You have always been one of our most valued clients, and consequently 2.
_________________________________________________________________
____________________________. As a businessperson yourself, we know you
appreciate those clients that meet their financial commitments in a timely manner.
However, 3.__________________________________________________________
_________________________________________________________________, 4.
___________________________________________________________________
______________________________ for the drilling machines you ordered (Your
Order Ref. Pk-438-23).
5.__________________________________________________________________
______ or 6. ___________________________________________________.
7.________________________________________________________________
________ together with a self-addressed envelope so that you can send us your
cheque in the amount of € 4,500.
8. _____________________________________________________________, 9.
___________________________________________________________________,
_______________________________________.
Yours sincerely,
Angela Merkel
Mrs Angela Merkel

Finance Manager
10. _________: ___________________
42
06-COLLECTION-10. Translate the following letter into English:
Estimados Sres:
Asunto: Segundo recordatorio de pago
El pasado día 1 de julio les enviamos nuestra factura correspondiente a los servicios
de enseñanza prestados a su empresa. Puesto que el saldo pendiente (4.500 euros)
debería haber sido satisfecho para el 1 de agosto, estamos realmente
desilusionados porque al día de la fecha aún no hemos recibido el abono ni tampoco
hemos tenido noticia alguna por su parte.
Aunque estamos convencidos de que deben tener ustedes una buena razón para el
impago, debemos recordarles que nosotros tenemos que pagar a nuestro personal
y hacer frente a otros gastos. Por lo tanto, nos vemos en la obligación de insistir
en la liquidación de la cuenta que tienen ustedes pendiente con nosotros.
Adjunto les remitimos un duplicado de la factura.
Quedamos a la espera de sus prontas noticias.
Atentamente les saluda,
Josephine Baker
Miss Josephine Baker
Jefa de Contabilidad
43
Estimado Sr. Washington:
Asunto: Segundo recordatorio de pago de factura Ref. 658
En primer lugar, nos gustaría comunicarle que estamos realmente sorprendidos de

que al día de la fecha, usted no haya contestado a nuestra carta recordatorio de pago
de fecha 23 de enero ni tampoco haya abonado nuestra factura Ref. 658 por dos
teléfonos móviles.
Estamos convencidos de que el pago se le ha pasado por alto o que, probablemente,

tiene usted una buena razón para actuar de esta manera. No obstante, nos vemos
en la obligación de insistir en la liquidación de la cuenta por importe de 4.579 euros
cuyo plazo de pago fue prorrogado a petición suya en dos semanas, pero ya venció
el pasado día 15 de enero.
Adjunto le remito un duplicado de la factura.
En caso de que el pago esté en camino, le rogamos ignore esta carta recordatorio y
acepte nuestras más sinceras disculpas.
Atentamente,
Thelonious Monk
D. Thelonious Monk
Director Comercial
Anexo: duplicado de la factura
44
THIRD REMINDER (“Tercer recordatorio de pago”)
Since as at today we have not received any reply [from you] to...
Since as at today we have received no reply to...
Since as at today we have not received [any] acknowledgement [of receipt] of /

concerning...
Since as at today we have not heard from you / we have not learnt from you relating
to / regarding / concerning...
... any of / either of our two previous reminder letters / reminders of / dated /
dd. / dt. respectively [on] ... (specify issuance dates)
... nor [your] payment / [your] remittance / [your] settlement of our

invoice / bill Ref. No. ...
... for / to the amount of / in the amount of / amounting to...

(specify amount due)
In spite of / Despite our two previous payment reminders / our two requests for
payment / our two payment requests dated [on]... (specify issuance dates), your
account [with us] is now long overdue / is now past due more than ... (specify number
of days)
... as its due date / expiration date / expiry date was ... (specify due date)
... as the payment date [agreed on / agreed upon] expired on ... (specify due
date)
Thus, / Consequently, / Therefore, we strongly urge you to settle / to clear your

long overdue account / your delinquent account with us immediately
45
b) Threatening with an action
Besides, we are sorry to have to inform you that / to have to advise you that...
Besides, much to our regret, / regretfully, we are obliged to / we are forced to / we

are bound to / we must inform you that / advise you that / bring to your attention that
/ bring to your knowledge that...
...unless we have received your remittance / your payment…
OR ...unless [your] payment / [your] remittance is received...
OR ...unless we hear from you / we learn from you…
...by (specify payment deadline date),
OR ...in / within (specify number of days / hours),
(e.g. within 48 hours from receipt of this letter sent by recorded delivery)
… you leave us no option / no alternative but to…
… we have no other alternative / no other option but to…
... we are left with no other option / alternative but to…
… no other option / alternative is left to us but to…
… we are forced to / we are obliged to / we are bound to…
… we shall [infinitive]…
a) …take legal action
…sue you OR bring / file a suit / lawsuit against you
…bring an action / file an action against you
b) …instruct / direct our solicitors / our attorneys to take legal action
…give instructions to / give directions to our solicitors to take

legal action
…commence / start / initiate / institute legal proceedings against

you
…refer the matter to our solicitors / to our attorneys [US]
…hand the matter over to our solicitors / to our attorneys [US]
46
c) …hand the matter over to a private collection agency
…turn your [overdue / past due / delinquent] account over to a

private collection agency
…contact / engage / hire / retain a private collection agency
…entrust / commission the collection of your [overdue / past due

/ delinquent] account to a private collection agency
...in order to collect / to recover the [now long]

overdue amount-s / overdue payment
...in order to collect / to recover your [now long]

overdue account / your [now long] past due
account
...in order to collect payment / to obtain payment

through legal channels
... without any further notice to you.
…without you / your being served any

further notice.
47
06-COLLECTION-12. Fill in the gaps in the following Final Appeal collection
letter with the most suitable word from the ones given below:
accounts does makes since
Alphonse failure to pay Mr sincerely
attention faithfully Mrs think
clearance ignored our understand
comprehend immediately overdue unpaid
consider interest payment urge
cost invoice received urgent
damage letter settlement your
Tough Guys Construction

349, Eviland Road
Chicago, IL 60551
Tel: 22765
Alphonse G. Capone
Previously residing at:
7244, South Prairie Avenue
Cicero, IL 60804
Currently residing in Alcatraz

Prisoner No. AZ-85
September 23, 1932
Dear (1) ________ Capone,
Re: Final Notice Regarding (2) ____________ Balance on Invoice No. 101 –
September 1, 1928 - $2,200.00
You have repeatedly (3) ___________ our written requests for (4) ___________ of the above-
mentioned (5) ____________ for the construction of a customized marble lavatory and septic
system on (6) ____________ property in Palm Island, Florida. While we (7) ____________ that
your current imprisonment (8) _____________ communication difficult, we have not (9)
________________ any word or explanation for your (10) ________________ from you or from
any of your “people”.
Consequently, unless we receive (11) ____________ in full by the end of the business day,
September 30, 1932, we will have to (12) ___________ your account as a bad debt and take the
necessary steps for its (13) ____________. We’d rather not do this (14) __________ it will (15)
____________ your public image and mar your credit rating.
We strongly (16) ___________ you to give this matter your full (17) ____________ now, before
it is too late, and remit your payment to us (18) _____________.
Yours (19) ____________,
David Duncan
David Duncan
(20) ____________ Manager
cc: Mr. Salvatore Caruso, Owner
48
06-COLLECTION-13. Write in English the third reminder letter below
Dear Ms. Jolie,
1. [Asunto: Tercer recordatorio de pago relativo a la factura 7532]
2. [Inform the client that you have not still received any reply to your two letters of
6th June and 20th July] 3. [relativas al abono de la factura Ref. No. 7532 por un
importe de 3.674 euros]. Thus, 4. [le urgimos a que salde la cuenta pendiente que
tiene con nosotros de forma inmediata].
So, we are sorry to have to advise you that 5. [muy a nuestro pesar, salvo que
tengamos noticias suyas para el próximo martes día 3 de agosto] or payment is
received by that date 6. [no nos quedará más remedio que dar instrucciones a
nuestros abogados para que emprendan acciones legales contra su empresa] 7. [con
el fin de poder cobrar la cantidad adeudada] 8. [sin que medie ninguna otra
notificación].
Very truly,
Brad Pitt
Mr. Bradford Pitt

Credit Controller
49
Write in English the third reminder letter below following the instructions
Dear Ms. Jolie,
1. ______________________________________________
2._________________________________________________________________
_______________________________________________________________ 3.
__________________________________________________________________
_________________________________________________________. Thus,
4._________________________________________________________________
_________________________________________________.
So, we are sorry to have to advise you that 5. _________________________
__________________________________________________________________
____________________________________ or payment is received by that date 6.
____________________________________________________________
__________________________________________________________________
__________________________________________________ 7. ____________
________________________________________ 8. _______________________
________________________________________________.
Very truly,
Brad Pitt
Mr. Bradford Pitt

Credit Controller
50
06-COLLECTION-14. Write in English the third reminder letter below
Dear Ms. Flintstone,
1. [Asunto: Tercer recordatorio de pago]
2. [Puesto que al día de la fecha no hemos recibido ninguna respuesta por su parte
a] our two previous reminder letters 3. [en cuanto a nuestra factura Ref. No. 438
que asciende a 12.643 euros] 4. [say that you have not received their payment
either], 5. [debemos recordarle que su cuenta venció hace 45 días].
Therefore, 6. [ask them to pay all the money immediately], 7. [puesto que, en caso
contrario, tendremos que poner el asunto en manos de nuestros abogados para que
inicien acciones legales contra ustedes] 8. [without sending you any communication
about it].
Sincerely
Leo Di Caprio
Mr. Leonardo Di Caprio

Chief Accountant
51
Write in English the third reminder letter below following the instructions
Dear Ms. Flintstone,
1. _______________________________
2._________________________________________________________________
our two previous reminder letters 3. ____________________________________
________________________________ 4. ________________________________
_______________________________, 5. ________________________________
_______________________.
Therefore, 6. ______________________________________________________,
7. _______________________________________________________________
__________________________________________________________________
8. _________________________________________.
Sincerely
Leo Di Caprio
Mr. Leonardo Di Caprio

Chief Accountant
52
Estimada Srta. Perry:
Asunto: Tercer recordatorio de pago de factura pendiente
A pesar de nuestros dos anteriores recordatorios de pago de fecha 2 de enero y 1

de febrero, nuestra factura Ref. 4387 por importe de 32.666 euros venció hace ya
más de 45 días puesto que debería haber sido saldada a más tardar el día 14 de
diciembre.
Así pues, muy a nuestro pesar, nos vemos en la obligación de informarle de que, a
menos que hayamos recibido el total de la cantidad adeudada para el próximo
viernes día 17, no nos quedará otra alternativa sino pasar su cuenta a una agencia
de cobros.
En este último caso, debería ser usted consciente de que la adopción de dicha
medida conllevaría añadir a su saldo deudor una cantidad adicional por importe de
1.143 euros en concepto de comisión de la agencia de cobros. De todos modos,
esperamos y deseamos sinceramente que no tenga usted que hacer frente a esos
gastos innecesarios.
Amy Winehouse
Srta. Amy Winehouse

Jefa del Dpto. de Contabilidad
53
Estimada Srta. Farrah-Fowler:

Asunto: Tercer recordatorio de pago
El motivo de la presente es recordarle que al día de la fecha tiene usted contraída
con nuestra empresa una deuda por un importe de 43.216 dólares en concepto de la
prestación de nuestros servicios de asesoría. De hecho, el pago de dicha cantidad
venció hace ya 45 días y al día de la fecha todavía continúa sin hacerse efectiva a
pesar de nuestras repetidas demandas de pago. Adjunto le remito copia de las
facturas correspondientes.
En el supuesto de que en este momento les resulte imposible abonar la cantidad

adeudada, hemos diseñado un plan de pagos que le permita saldar el importe
pendiente durante los próximos seis meses.
Suma adeudada: 43.216 dólares
Fecha de vencimiento: 30 de septiembre de 2019
Método de pago: seis plazos pagaderos mediante seis pagarés con

vencimiento al 30 de cada mes, comenzando el día 30 del presente mes
y finalizando el 30 de septiembre
Importe mensual del plazo: 7.202,60 dolares
Le ofrecemos estas facilidades de pago como señal de nuestra buena disposición

para ayudar a que este desagradable asunto para ambas partes pueda resolverse
de una forma amistosa.
Sin embargo, en caso de que no recibamos su primer pago para la fecha

anteriormente indicada, no nos quedará más remedio que remitir su cuenta a una
agencia de cobros. Así pues, le rogamos que se ocupe de inmediato de este asunto.
Will Wallace
William Wallace
Director Contable
Anexo: factura pendiente de pago _____________________________

Nota:
de una forma amistosa = in an amicable manner
54
07. COMPLAINT LETTERS
Introductory terminology:
To complain “quejarse”
Complaint “queja, reclamación”
Complainant “persona que formula la queja”
To make a complaint “formular una queja”
To complain about something to “quejarse sobre algo a alguien”

someone
To complain about someone “quejarse sobre alguien”
To file a complaint with / at...

To lodge a complaint with / at... “presentar una queja a / ante...”
To submit a complaint to…
Filing of a complaint with / at …
Lodgement / Lodging of a complaint
“presentación de una queja a / ante…”
with / at…
Submission of a complaint to…
To withdraw a complaint about … “retirar una queja sobre …”
Withdrawal of a complaint about … “retirada de una queja sobre …”
To address a complaint to... “dirigir una queja a...”
Addressee of the complaint “destinatario de una queja”
Complaint Department = Complaints

“Departamento de reclamaciones”
Department
To keep a copy of the complaint for “guardar en los archivos una copia de la
one’s records queja”
Nature of the complaint “naturaleza de la queja”
To state the grounds for the “indicar / hacer constar los motivos de la
complaint queja”
To support a complaint “apoyar / sustentar una queja”
To receive a complaint “recibir una queja”
55
Complaint receipt “recepción de una queja”
To register a complaint “registrar / anotar una queja”
Complaint registration “registro / anotación de una queja”
To acknowledge receipt of a
“acusar recibo de una queja”
complaint
Acknowledgement of receipt of a
“acuse de recibo de una queja”
complaint
To process a complaint “procesar / dar curso a una queja”
Complaint processing “procesamiento de una queja”
To deal with a complaint “ocuparse de una queja”
To examine / To consider a complaint

“estudiar una queja para acreditar si…”
to establish if...
Complaint examination / “estudio de una queja con el fin de
consideration to establish if... acreditar / comprobar si...”
To decline to examine / to consider a
“negarse a estudiar una queja”
complaint …
Declination to examine / to consider
“negativa a estudiar una queja”
a complaint
To resolve a complaint = to clear up
“resolver una queja”
a complaint
Complaint resolution = complaint
“resolución de una queja”
clearance
To fail to resolve a complaint “ser incapaz de resolver una queja”
Failure to resolve a complaint “incapacidad para resolver una queja”
Solution to a problem / complaint “solución a un problema / queja”
Resolution of a problem / complaint “resolución de un problema / queja”
56
GUIDELINES:
Address your letter to a specific person. Letters addressed "Dear Sir" or "To
Whom it May Concern" are not as effective and most probably will not reach the right
person. Call ahead and ask for the name of the person in charge of dealing with
complaints about …. [specify the nature of the complaint].
Be concise and brief. An effective complaint letter should be concise and to the
point, which means that you must omit irrelevant details, so try to keep it to one
page. Nevertheless, make sure you include sufficient details to support your claim
and to show that you have thoroughly researched the subject.
Begin your letter with a positive tone. Maintain a firm but respectful tone, and
avoid using aggressive and / or accusing language, being instead tactful and direct.
Consider how you would react if an angry customer approaches you in an impolite
way, and on the contrary, how you would react to someone who uses polite language
and compliments. Anyway, if a first letter does not result in any action, assume a
stronger but still respectful tone in the next one, and if the problem is not solved,
then send a new letter to the President / Chairperson or the CEO / Managing Director
of the company or entity you are complaining to.
State plainly and directly your reason(s) for making the complaint. If your
complaint letter focuses on a single individual / section / department, avoid making
generalizations about the company or organization. Anyway, keep in mind that most
errors are usually unintentional and that most businesses and organizations deal with
complaints and clear them up quickly in order to maintain goodwill.
Request a specific action. Indicate what the person you address your complaint to
can or should do to deal with your complaint, and specify how long (be reasonable)
you are willing to wait to have your complaint resolved.
Threatening with legal action? Consider the possible pros and cons before
threatening with legal action, but take into account that if you finally threaten with it
and your demands are not satisfied you should go on.
Include your contact information: Include your full name and address (home and
/ or business), phone number (personal and / or business), and e-mail address
(personal and / or business), so that the person-s you address your complaint-s to
can reach you to discuss any questions or concerns.
Attach supporting documentation: Enclose photocopies of receipts / vouchers or

any other relevant documents, but retain all originals. Anyway, do not forget to keep
a copy of the complaint letter for your records.
57
a) Explaining your problem
I am writing (to you) to complain about / to make a complaint about / to file a complaint
about / to lodge a complaint about / to submit a complaint about...
This letter is intended to complain about...
I must complain about...
Hereby we would like to complain about ... / to express our dissatisfaction about...
We are really sorry to inform you that ... / to let you know that / to advise you that /
to bring to your knowledge that / to bring to your attention that...
OR We [very much] regret to have to inform you that...
Much to our regret we have to complain about / we are bound to complain about / we
are forced to complain about / we have no other option / alternative but to complain
about OR we are left with no other option / alternative but to complain about...
We are really sorry to complain about...
I must object to...
Our problem is that ... [state clearly the reasons why you are complaining OR the
grounds for your complaint- e.g. the paper cutting machine we purchased from you
does not work properly / is out of order; you have not met the delivery date agreed on
/ upon-]
...and your explanation concerning … / relating to ... / about the reasons for it will be
/ would be greatly appreciated OR will be / would be warmly welcome
b) Suggesting a solution
Could you ask / Could you tell / request / instruct / give instructions to / direct / give
directions to [specify name of relevant department] to ... [specify action requested –
e.g. to replace / to repair / to fix it OR to make a full refund of the money paid-]?
An acceptable solution for us / A reasonable solution for us / A satisfactory solution for

us / The best solution for us would be to ... / An acceptable remedy would be...
58
We must ask you to ... / We must request you to... [e.g. replace / repair the above-
mentioned product OR to have the abovementioned product replaced / repaired OR to
make a refund / to refund the amount paid]
We must insist on you to ... [e.g. replace / repair the above-mentioned product]
We must now insist on the replacement of OR on the refund / on the reimbursement
of...
We must now insist on its replacement with...
We must now insist on its being replaced with...
We must insist on having the … [specify product] replaced / repaired
We must now insist on your acceptance of... [possessive adjective + noun]
We must now insist on your replacing [personal possessive adjective + gerund] the
faulty product / the defective product asap
... as a remedy for the wrong / as a compensation for the trouble / the
problem-s caused to us
... in satisfaction of the wrong / the trouble / the problem-s caused to us
In order to put the matter right / to solve the problem / to resolve the problem / to fix
this problem / to sort out this matter,
... we would suggest you to ... [e.g. replace / repair / refund ...]
... we would be willing to accept [e.g. a refund of .../ the replacement of ...]
If you could [specify action requested- [e.g. replace / repair OR refund / make a refund
of ...], then this should put the matter right.
Unless you... [specify action requested or remedy sought –e.g. refund us the full
amount paid / the whole amount paid or [alternatively] replace the defective / faulty
product as a compensation / as a remedy for the trouble caused / to remedy the wrong]
...we will have to consider ... / we will have to weigh [the possibility of] …
[specify the action you are taking using a gerund –e.g. changing supplier,
cancelling / terminating our contract with you]
We would [be willing to] accept a refund of ... / the replacement of ... as a
compensation for the problem / trouble caused OR for the damages caused OR to
remedy the wrong
59
Anyway, an acceptable / a satisfactory / a fair alternative solution would be to...
[specify remedy] So, please ensure that / make sure that / make certain that /
ascertain that this kind of problem will not arise / happen / occur again.
I hope OR I am confident / I am sure / I have no doubt whatsoever that you will

[perfectly / fully] understand that this kind of problem [specify the problem –e.g.
technical problem, problem in delivery] must be / should be [immediately] corrected /
solved / resolved / fixed [as soon as possible]
c) Closing the letter
I am looking forward to an immediate response / a prompt response to this problem

I am looking forward to hearing from you regarding the solution to / the resolution of
/ the fixing of this problem
I am looking forward to an immediate solution to this problem

I am looking forward to the immediate resolution of this problem
60
07-COMPLAINT-01. Fill in the gaps in the following letter of complaint by
using the verbs below in their correct tense.
agree appreciate be be be
become can can cannot cancel
come complain contract have hear
lease look forward put refund render
replace request send should write
O Hermes Suomi Courier Service

Raastuvankaatu 74
00100 Helsinki Finland
Tel 358 0 00670 44 31 Fax 358 0 00670 44 33 E-mail: hpaa.o-hermes@sokosfon.fi
Kattegat Leasing
P.O.B. 405
412 98 Göteborg
Sweden
Att: Ingrid Bergman
May 16, 20__
Dear Ms Bergman
Re: Delivery of Goods under Leasing Contract
We are (1) __________ to (2) __________ about the excessive delay in the delivery
of a fleet of company Saab and Volvo we have (3) __________ to (4) __________
from your company. Our problem (5) __________ that we (6) __________ (7)
__________ our services without the vehicles and your explanation (8) __________
(9) very much __________.
If you (10) __________ (11) __________ them immediately, this (12) __________
(13) __________ the matter right. Alternatively, an acceptable solution (14)
__________ to temporarily (15) __________ them with other vehicles until those (16)
__________ for (17) __________ available.
Unless we (18) __________ (19) __________ to an agreement, much to our regret,

we (20) __________ (21) __________ our lease agreement and (22) __________
you to (23) __________ our down payment.
We (24) _________ to (25) _________ from you at your earliest possible convenience.
Respectfully
Outi Kivelä
p.p. Henrik Paasikivi
Transport Department Manager
61
07-COMPLAINT-02. Write in English the complaint letter below following the
Dear Messrs,
Re: Complaint about air-conditioning machine
1. [Specify date], I bought an air-conditioning machine Model. Panasonic AC-654 2.

[specify store name and location where you bought it], 3. [state purchase amount].
4. [Mention that they gave you a discount –specify type of discount- of 12% for
payment in 15 days].
Unfortunately, 5. [show how dissatisfied you are with this product because it does
not work properly]. As a matter of fact, 6. [say that the temperature at your office
is really high -35 degrees centigrade- and that it is really difficult to work in that
working environment]. Therefore, 7. [specify that in order to be satisfied you propose
to have it replaced with an equivalent or a better model without having to pay any
more money], or alternatively 8. [que me sea reembolsada la cantidad integra que
aboné] 9. [como compensación por los problemas causados].
10. [Mention you enclose a copy of the receipt and date-stamped warranty].
11. [Threaten with action –e.g. Consumer Protection Bureau and/or solicitors- if they
do not offer you an acceptable solution]
12. [Si desean tener más información, pueden ponerse en contacto conmigo
llamándome a cualquiera de los siguientes números de teléfono].
13. [Quedo a la espera de su respuesta inmediata respecto a este asunto].
Yours faithfully,
Jon Rahm
Mr. Jon Rahm
Purchasing Manager
14. [Mention the enclosures]
62
Write in English the complaint letter below following the instructions given
Spanish:
Dear Messrs,
Re: Complaint about air-conditioning machine
1. _______________, I bought an air-conditioning machine Model. Panasonic AC-

654 2. ____________________________, 3. ____________________________.
4._________________________________________________________________
______________________________.
Unfortunately,5._____________________________________________________
_________________________________________. As a matter of fact, 6.
__________________________________________________________________
__________________________________________________________________
___________________________. Therefore, 7. _________________________
__________________________________________________________________
_____________________________________, or alternatively 8. _________
________________________________________________________________ 9.
__________________________________.
10._____________________________________ _______________.
11. ______________________________________________________________
________________________________________.
12. _______________________________________________________________
__________________________.
13. ______________________________________
Yours faithfully,
Jon Rahm
Mr. Jon Rahm
Purchasing Manager
14. ____________
63
07-COMPLAINT-03. Write in English the complaint letter below following
the instructions given in brackets and / or translating into English the
Dear Mr. Gasol,
Re: 1. [Productos con daños. Pedido Nº 765 / cliente Nº 1345]
2. [State purpose of this letter, that is, delivery of two damaged CD recorders –
mention delivery date-, giving name of product, brand and model number].
3. [Specify the name and location of the store where you purchased those products].
As a matter of fact, 4. [state that when they delivered the products to you, you found
both recorders seriously damaged and that you cannot use them].
Therefore, 5. [state your proposed solution, namely, to return them and ask the
seller to refund you the full amount already paid, including the shipping charges to
send them back to their main warehouse]. However, an alternative acceptable
solution 6. [specify that you would also be ready to accept their replacement if made
in one week from the date of your letter].
7. [Specify the ways you may be contacted in writing or by phone].
8. [Say that you are waiting for a quick reply].
Thank you in advance for your attention.
David Guetta
Mr. David Guetta
School Principal
64
Write in English the complaint letter below following the instructions given
Spanish:
Dear Mr. Gasol,
Re: 1. _________________________________________
2._________________________________________________________________
__________________________________________________________________.
3. _______________________________________________________________.
As a matter of fact, 4. ______________________________________________
__________________________________________________________________
____________________.
Therefore, 5.________________________________________________________
__________________________________________________________________
_____________________________________. However, an alternative acceptable
solution 6. _________________________________________________________
______________________________________________________.
7. ________________________________________________________________
________________________________.
8._____________________________________________________________.
Thank you in advance for your attention.
David Guetta
Mr. David Guetta
School Principal
65
07-COMPLAINT-04. Translate into English the following letter:
Estimada Sra. Beckett:
Asunto: Retraso en la entrega del pedido Nº 562
El motivo de la presente es trasladarles mi queja sobre el retraso en la entrega del

equipo de aire acondicionado cuyo pedido realicé el pasado día 11 de junio (Ref.
562).
Conforme a su oferta, el producto debería haber sido entregado para el día 26 de

junio. Sin embargo, estoy realmente sorprendido de que a fecha de hoy (5 de julio)
no he recibido ni el equipo ni carta de explicación alguna respecto al retraso en
cuestión.
Por consiguiente, teniendo en cuenta los hechos anteriormente mencionados, me veo

obligado a insistir en que realice usted las gestiones oportunas para que el equipo
me sea entregado en el plazo máximo de 3 días a contar a partir de la fecha de esta
carta. En caso contrario, considere el pedido cancelado y reembólseme de forma
inmediata la totalidad de la cantidad que aboné por anticipado.
Quedo a la espera de sus noticias y de una solución satisfactoria para mi problema.
Atentamente,
Rick Castle
Mr. Richard Castle
Jefe de almacén
66
07-COMPLAINT-05. Translate into English the following letter:
Estimado Sr. Grimes:
Asunto: Error en facturación
El día 11 de abril estuve echando un vistazo a su web y vi dos artículos que me

gustaron, así que decidí realizar el pedido de los mismos a través de Internet.
El importe total de los artículos con el descuento ofrecido era de 127 dólares y realicé
el pago utilizando mi tarjeta de crédito VISA. Sin embargo, para mi sorpresa, hace
sólo dos días, cuando recibí el extracto de cuenta de mi VISA descubrí que me habían
cobrado la cantidad de 204 dólares. Es obvio que se trata de un error ocurrido en el
procesamiento de mi factura.
Al objeto de ayudarles a aclarar esta cuestión, a continuación les facilito el número

de la operación y la descripción de los productos adquiridos:
1. Operación Nº 57784200014
2. Productos adquiridos:
2 unidades del modelo # 11457
1 unidad del modelo # 58741
Los dos artículos fueron cargados a mi cuenta el día 11 de abril. Adjunto les remito
copia del extracto de cuenta de mi tarjeta VISA, junto con el informe de la operación.
Teniendo presentes las circunstancias anteriormente mencionadas, les ruego que, de

forma inmediata, investiguen el asunto y realicen las gestiones oportunas para que
me sea reembolsado el importe íntegro de la cantidad erróneamente cobrada.
Si desean contactar conmigo para comentar cualquier aspecto sobre la cuestión estoy
localizable en el teléfono móvil 6859005.
Quedo a la espera de sus noticias en torno a la resolución de este problema.
Atentamente,
Meghan Markle
Ms. Meghan Markle
Enc. 1. Copia del extracto de la tarjeta de crédito

2. Informe de la operación
________________________________________
Nota: extracto de cuenta de la VISA = VISA statement
67
REPLY TO A LETTER OF COMPLAINT / COMPLAINT LETTER
Acknowledging the client’s letter:
Hereby we would like to acknowledge receipt of your letter of / dated / dd / dt [on]...

(specify date of issue)...
Thank you for your letter / We would like to thank you for your letter of / dated / dd /
dt [on] ... (specify date of issue)...
...informing us that / advising us that OR bringing to our attention / to our

knowledge the fact that OR letting us know about ...
Expressing regret:
We sincerely regret / We very much regret [to hear / to learn] that … / the ...
We were sorry to hear that ... / to learn that ... (e.g. you are not satisfied with ... /
you have some trouble with ...)
We were very sorry to receive your complaint about ...
We are pleased to hear that ... [praise the client or the product – e.g. all the other
items you purchased from us fully meet your needs] but, on the other hand, we are
very sorry to hear / to learn that...
b) Giving explanations
We have started enquiries / inquiries about / on / regarding / concerning the reason-s

why ...
OR We have made enquiries / inquiries...
OR We have conducted / carried out enquiries / inquiries to find out the reason-s for /
the cause-s for... [specify the nature of the complaint – e.g. the defective / faulty
product; the poor performance of the machine; the late delivery of the goods] and
have noticed that ...
OR We have [carefully] examined / looked into your complaint [in depth / thoroughly],
OR Your complaint has been carefully examined / looked into,
OR We have looked into the matter,
...and have found out that / have noticed / have realized that …
68
As you will notice / realize, the reason for the ... [specify nature of the complaint –e.g.
poor operation of the machine] you complain about is ... / seems to be ... [specify
reason- e.g. is beyond our control OR is a force majeure event]
As you will realize, the trouble / the error / the mistake / the misunderstanding was
due to ... [specify reason]
We can assure you that / You can be sure that / You can feel sure that this kind of
trouble / error / mistake / misunderstanding is quite exceptional / is quite unusual / is
rare, and very unlikely to occur again.
As soon as we heard of / As soon as we learnt of...
As soon as we were aware of it / of the trouble / of the misunderstanding / of our

error...
...we made all the necessary arrangements to solve it / for it to be solved / to

have it solved
OR … all the necessary arrangements were [immediately] made [immediately]

to solve it / for it to be solved / to have it solved
OR ...to remedy it / for it to be remedied / to have it remedied
...by [indicate proposed solution –e.g. by giving instructions to

...; by replacing the electrical components]
Furthermore, we can assure you that / you can be sure that / you can feel sure that...
... the error / mistake / misunderstanding has been [duly] corrected / has been
[properly] dealt with
… the error has been cured Note: cured = “subsanado”
... this kind of mistake / error / misunderstanding will never occur again
...as / since / because...
...we have made all the necessary arrangements
OR ...all the necessary arrangements have been made
OR ...we have given the appropriate / the proper / the due instructions /
directions to Mr. Brown to...
OR … we have given Mr. Brown the proper / the due directions / instructions to
…
OR ...Mr. Brown has been given the appropriate instructions / directions to...
OR ...we have properly / duly instructed / directed Mr. Brown to...
OR ...Mr. Brown has been properly / duly instructed / directed to ...
69
OR ...our production facilities have been properly / duly instructed / directed
to....
OR ...we have already taken the necessary steps ... [specify which]
OR … the necessary steps have already been taken ... [specify which]
OR ...we have already taken the necessary / the required corrective action-s
[specify which]
OR ... the necessary corrective action has already been taken OR the necessary
corrective actions have already been taken [specify which]
... in order to prevent / so as to prevent that kind of trouble / error /

misunderstanding from occurring again in the future
... and consequently there should be no more trouble / no more

difficulties / no more misunderstandings [whatsoever]
c) Offering solutions
In order to solve the trouble / this trouble,
In order to have the / this trouble solved,
In order to remedy the wrong,
In order to have the wrong remedied,
In order to put the matter right,
... we would suggest to... [specify action to be taken]
... we are prepared to / we are ready to / we would be willing to ...
... we could ... [specify remedy granted – e.g. replace the engine with a new
one OR have the engine replaced with a new one]
We are sure / We are confident [that] you will be satisfied / you will feel satisfied if ...
[specify remedy granted]
Please, let us know your position in this regard
Please, let us know if / whether this solution is acceptable / fair / reasonable /

satisfactory to you
Please, let us know if / whether you find this solution fair / acceptable / reasonable /
satisfactory
70
d) Apologizing
Please, accept our [most sincere] apologies for...
We ask you to accept / We kindly request you to accept / You are kindly requested to
accept our [most sincere] apologies for…
We [sincerely] apologize for…
We must apologize for…
We deeply regret ... / We very much regret …
...the trouble / any trouble caused to you by ...
...troubling you / causing trouble to you / causing you trouble
...having troubled you OR having caused trouble to you OR having caused you
trouble
...the inconvenience caused to you by / any inconvenience caused to you by/

any inconvenience resulting from / arising from ...
...inconveniencing you / having inconvenienced you
...the possible difficulties / any difficulty caused to you by ... / resulting from...
e) Closing the letter
Thank you in advance for / Thanks in advance for your understanding
We are looking forward to / We look forward to hearing from you again
71
07-COMPLAINT-06. Below you will find a complaint letter and the reply to it.
Fill in the gaps in both letters using the words given below.
appreciate consider for kept resuming

arranged conversation forwarded matter should
arrangements convinced further missing treated
besides damaged future offer waiting
both due incomplete otherwise warehouse
by ending inconvenience patronage way
caused events inquiry regarding weight
complete express instructions require wholesaler
COMPLAINT LETTER
Dear Ms Shallow,
(1) __________ to our telephone (2) __________ held last Tuesday, we are writing
to (3) __________ our dissatisfaction about the (4) __________ in which you, as a
(5) __________, have of late (6) __________ our business.
Firstly, our order for one dozen tool kits was delivered six weeks after the agreed upon
delivery date, and (7) __________, eight of them are (8) __________ (i.e. without
the automated screwdrivers).
Having (9) __________ our order (10) __________ for so long, we (11) __________
it fair that you should (12) __________ us a (13) __________ explanation. (14)
__________, we shall have to weigh (15) __________ our trading relationship with
you.
We look forward to (16) __________ business with you in the near (17) __________.
REPLY TO COMPLAINT
Dear Mr Deep,
We thank you (18) __________ your letter (19) __________ the tool kits and we are
pleased to inform you that today we have (20) __________ for the eight (21)
__________ automated screwdrivers to be (22) __________ to you (23) __________
express delivery.
Unfortunately, a fire occurred in our South London (24) __________ and this has (25)
__________ numerous problems, (26) __________ in production and in delivery. We
(27) __________ your (28) __________ and hope that these recent (29) __________
have not (30) __________ our business relationship. We are (31) _________ these
problems are now a (32) _________ of the past.
Please, do not hesitate to contact us (33) __________ you (34) __________ any
further explanations or (35) __________.
72
07-COMPLAINT-07. Rewrite the expressions in bold type in the following
letter of reply to a complaint using appropriate language:
Tara Estate Agents

2345 Cheshire Bridge Road, Atlanta – GA 30327
(404) 634-5661
Mrs Scarlett O’Hara
Purchase Assistant
Twelve Oaks Inc.
4, Summerfield Blvd.
Muscatine IA 52761
27th April 20__
Dear Mrs. O’Hara,
Re: Reply to customer complaint
I am writing with reference to your letter (1) informing us about the low quality
of the service our company provided to you on April 24th last.
We would like to sincerely apologize (2) for the trouble caused to you due to the
(3) lack of due diligence of one of our employees. In fact, in compliance with our
company policy, that employee has been dismissed.
Anyway, please accept our most sincere apologies for (4) not meeting your
expectations.
(5) In order to solve the matter, (6) we have decided to (7) offer you a 25%
supplementary discount in the next service we render to you, and we do hope that
this will also provide a basis (8) to continue our relationship.
I will call you soon (9) to check that these actions meet with your approval and
compensate the trouble caused to you.
(10) Please, contact me if you wish to discuss this matter further.
Yours sincerely
Rhett Butler
Mr. Rhett Butler

Managing Director
73
Rewrite the expressions in bold type in the following letter of reply to a
complaint using appropriate language:
Dear Mrs. O’Hara,
Re: Reply to customer complaint
I am writing with reference to your letter (1) ___________________________

____________________________________________________________
on April 24th last.
We would like to sincerely apologize (2) ___________________________

_____________________ due to the (3) ____________________________
of one of our employees. In fact, in compliance with our company policy, that employee
has been dismissed.
Anyway, please accept our most sincere apologies for (4) ___________________
________________________________________.
(5) ________________________________________, (6) _____________

___________________________ (7) _____________________________
___________ in the next service we render to you, and we do hope that this will
also provide a basis (8) _________________________________________
___________________.
I will call you soon (9) ____________________________________________

____________________________________________________________.
(10) ________________________________________________________
_______________________________________________________.
Yours sincerely
Rhett Butler
Mr. Rhett Butler

Managing Director
74
07-COMPLAINT-08. Write in English the reply to a complaint letter below
Dear Mr. Pelli,
1. [Asunto: Solución al problema con un taladro eléctrico defectuoso]
First of all we would like to 2. [acusar recibo de su correo electrónico del pasado 27
de marzo] and to thank you for informing us about the trouble with the electric
drilling machine you purchased from us.
3. [Lamentamos sinceramente que usted no esté satisfecho con el producto] since

our company takes great pride in trying to manufacture only top quality products,
but unfortunately, we sometimes fail.
4. [Say that you have conducted an investigation in order to know the reason-s for]
the kind of trouble you describe in your e-mail, and our technicians have come to
the conclusion that it was most probably due to a defective component in its coil. So,
5. [con el fin de solucionar el problema], 6. [suggest the client that he can send
back] the defective drilling machine to the dealer who sold it to you, and 7. [le
daremos las órdenes oportunas para que lo sustituya por uno nuevo] or, if you so
wish, 8. [estaríamos dispuestos a devolverle el importe íntegro abonado por
ustedes]. Please, let us know your position in this regard.
9. [Lamentamos los trastornos que este desafortunado e inusual hecho le haya

podido causar, y le ofrecemos nuestras más sinceras disculpas].
Yours sincerely,
Norman Foster
Mr. Norman Foster
Sales Manager
75
Write in English the reply to a complaint letter below following the
Dear Mr. Pelli,
1. ______________________________________________________
First of all we would like to 2. ___________________________________

_________________________________________________ and to thank you for
informing us about the trouble with the electric drilling machine you purchased from
us.
3. _______________________________________________________________
__________________________________________ since our company takes great
pride in trying to manufacture only top quality products, but unfortunately, we
sometimes fail.
4. _______________________________________________________________
__________________________________________the kind of trouble you describe
in your e-mail, and our technicians have come to the conclusion that it is most
probably due to a defective component in its coil. So, 5. _________________
_________________________________________________________________,
6. ________________________________________________________________
______________________________________________________ the defective
drilling machine to the dealer who sold it to you, and 7. ___________________
_________________________________________________________________
or, if you so wish, 8. ________________________________________________
_______________________________________. Please, let us know your position
in this regard.
9. _______________________________________________________________
_______________________________________________________________.
Yours sincerely,
Norman Foster
Mr. Norman Foster
Sales Manager
76
07-COMPLAINT-09. Translate into English the following reply to a complaint:
Estimado Doctor Watson:
Asunto: Disculpas por retraso en la entrega

del pedido Ref. Wt-562-13
Por medio de la presente acusamos recibo de su carta de fecha 1 de julio en la cual

nos informa usted de un retraso en la entrega de nuestro pedido Ref. Wt-562-13.
Nos complace saber que los productos pedidos llegaron en buen estado, pero, sin
embargo lamentamos el retraso en su entrega.
Hemos investigado el asunto y hemos descubierto que el retraso se debía a un

pequeño defecto en una de nuestras labores de producción rutinarias, la cual ya ha
sido debidamente rectificada. Es más, hemos adoptado las medidas necesarias para
evitar que dicho retraso vuelva a ocurrir. Además, le podemos asegurar que
cualquier pedido que realice usted será atendido con prontitud y que los envíos le
serán entregados en las fechas programadas.
Estamos realmente satisfechos de contar con usted como uno de nuestros clientes
fieles, y lamentamos profundamente los inconvenientes que le hayamos podido
ocasionar. Por ese motivo, le rogamos que acepte nuestras sinceras disculpas.
Sherlock Holmes
Mr Sherlock Holmes
Director del Dpto. de Atención al Cliente
___________________________________________________
Nota:
llegar en buen estado = to arrive in good [order and] condition
pequeño defecto = minor fault
labores de producción rutinarias = production routines
programar = to schedule
ocasionar inconvenientes a alguien = to inconvenience someone
77
78

Dossier Alumnos Inglés Empresarial II (2023-2024)

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04.

GUIDELINES AND USEFUL EXPRESSIONS AND PHRASES

An invoice letter is a cover letter that is attached to a formal invoice issued to a

I am enclosing / We are enclosing copies of ...

The invoice / bill attached herewith / hereto includes a breakdown / an itemization

We can offer / allow / grant OR we would be willing to / we would be ready to offer /

 cash discount “descuento por pago al contado”

Please, remit your payment directly to...

In accordance with / In compliance with / Pursuant to / Under the terms and

e) Thank the reader for the opportunity to do business:

We [sincerely] appreciate your confidence in our products / in our services / in our

Bilbao Medical Supplies

12th September 20__

Enclosed (2) _____________ for payment is our supplemental (3) _____________

p.p. Bilbao Medical Supplies

Reg. No. 65498 - 8 VAT No. 126 11 76

INVOICE No. 9760/E

Your order No.: 791

QUANTITY DESCRIPTION CAT. NO. PRICE/CASE TOTAL

12 cases small Gouda G – 116 € 200 € 2,400

6 cases medium Edam E - 23 € 500 € 3,000

Sub-total FOB Copenhagen € 5,400

VAT 21% € 1,134

GRAND TOTAL € 6,534

Tel. 31 20 0076 88 20 (1)_______ 31 20 0076 88 23 (2)________ ncvansch@verlenging.nl

International Foods Mart

Att: Lars Andersen

19th July 20__

Re: (3)______________No. 791

We are pleased to (4)_____________ our (5)______________ in the amount of €

(10)______________ is requested by L/C within 15 days from the date of invoice.

(11)______________ for your (12)______________.

Jan van Schendel

Export Division Manager

(14) ______: ___________

48, Egypt Avenue

Re: Invoice 03-139 - Article on Civil Aviation in India

(9) Thanks very much for patronizing me.

Re: Invoice 03-139 – Article on Civil Aviation in India

(1) _____________________________________________________ for

1. [Asunto: Factura correspondiente a 3 aparatos de TV LED]

9. [Le quedamos muy agradecidos por la confianza depositada en nuestros

Mr. Quentin Tarantino

First of all we would like to 2. _____________________________________

4. __________________________________________________, this invoice 5.

8. _______________ ________________________________________, you can

Mr. Quentin Tarantino

Estimado Sr. Derulo,

Asunto: Acuse de recibo de factura Ref. 879

El motivo de la presente es acusar recibo de su factura Ref. 879.

a esta factura debido a que se han olvidado ustedes de mencionar el número de

cuenta en la que debemos ingresar el importe total.

brevedad posible, para que podamos remitirles rápidamente el pago correspondiente.

Gracias por anticipado.

Dña. Penélope Cruz

SOME USEFUL EXPRESSIONS AND PHRASES

Enclosed is / We are enclosing / Find enclosed / Find attached / Attached [hereto /

…as payment for / in payment of your invoice / bill

…dated / dd. / dt. / of...

In payment of / In settlement of your invoice / bill Ref. No...., we are enclosing...

(i) cash “pago al contado”

 cheque = check [US];

 cash in advance “pago por anticipado”

OR ...from date of delivery / from delivery date

Enclosed (2) _ for payment is our supplemental (3) _

Tel. 31 20 0076 88 20 (1)_ 31 20 0076 88 23 (2)__ ncvansch@verlenging.nl

We are pleased to (4)_ our (5)__ in the amount of €

(11) for your (12).

(14) : _____

8. _ __________________________, you can

We have (8) __ for Danish Merchant Bank to (9) _ a

We (17) __ forward to doing (18) _ with you

(3) ________________________ our (4) (5)

Perhaps your payment (17) is already in (18) _.