I have attached a copy of Mr. Thomas Green’s statement

November 7, 2011

Jimy Ortan,
1234, West 67 Street,
Carlisle, MA 01741,
(123)-456 7890.

[Subject: Normally bold, summarizes the intention of the letter] -Optional-

Dear Jimy Ortan,

I have attached a copy of Mr. Thomas Green’s statement of accounts with us. As can be seen in these reports, Mr. Green has not been prompt in paying for his accounts with us. He has constantly been delayed in his payments with us, and he has not been mindful of the several warnings we have furnished him. If you have any other inquiries regarding this matter, please call me up at 333-3333. I will be more than happy to answer your questions.

Sincerely,

Thrandr

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