Dear :

Despite our efforts to remind you of the absolute necessity of paying your accounts and our offer of assistance to make your payments easier for you, you have not given us a single response. This left us with no alternative but legal action.

If you don't want to jeopardize your credit standing, you must pay your account within days (no later than [date]). This is your last chance. Don't miss it.

Sincerely yours,

[name]

[title]