August 25, 2001

Mr. David Garcia
Father and Son Equipment Inc.
Pasay, City

Dear Mr. Garcia:

Our accounting department forward your past due account over to me hoping that I could convince you to bring it current prior to forwarding your file to our legal department.

Based on your credit record, your account has reached the critical stage. As a good businessman you are aware of the manner which accounts must be handled.  Please mail your check in the amount of Php 35,000.00 within five days to avoid any additional costs.

Sincerely,

Rita Topaz
Credit Department