1234, Main Street
Boston, MA 02123
03/16/05
<Recipient Address Goes Here>
Hello.
As all of our previous attempts to contact you were unsuccessful, I regret that we are forced to <consequences of nonpayment>.
In order to avoid this unpleasant action and further damage to your credit record, please pay the balance of your account, <$amount>, within <deadline> days of the date of this letter. This is the last notice you will receive before action is taken. Please give this matter immediate attention.
Regards,
Jim Karter
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