Collection Letter - Notice of Litigation

(your name)
(street)
(city, state, zip)

(date)

To:
_____________________

_____________________

_____________________

Attention: ___________________

Dear

 
All of our efforts to settle the above matter amicably have been
unsuccessful.  We have made numerous calls, and to date, have not
had the courtesy of a call back.  We have delayed legal action
up to now based on your assurances that we would be paid in full by
[date] I am enclosing copies of your letters stating that intention.

Please be advised that you have left us no alternative but to file suit
immediately.  We have attempted to be understanding of your cash flow
problems but our patience has now reached an end.  Your account is being turned over to our attorney.  While I regret the necessity of this action I must advise you to govern yourself accordingly.

Sincerely,

(name)

(title)