Please understand that we are sorry

October 13, 2011

Arnold Den

64, East 6 Street,

Lewistown, Montana, 03278,

(194)-465 0217

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

Dear Arnold Den,

Please understand that we are sorry of the collection communication we sent you my mistake. We understand that it would have seemed rather weird, since all your payments have always been timely. The new account statement we send you should show your recent details of payment. It will also show you the late payment charges have been taken off from the account you hold. We regret the problem which it would have caused and also value your continued patronage for our business.

Sincerely,

Birkita

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