[COLLECTION LETTER-SECOND NOTICE] General rules: * Do now allow letter to sound angry or threatening. * State specifics including amount due and date of last payment. * Use "you" and "your" statements. «PG» COMPANY ADDRESS CITY, STATE ZIP Date Name Address City, State Zip Dear , A review of your account shows that the balance, [amount], is now past due. In order for us to better serve you, please favor us with an early remittance. If you have already done so, please accept our thanks and disregard this notice. Sincerely, Name Title
