October 22, 2001

Mrs. Carla Estrada
MER Boutique
Alfonso, Cavite City

Dear Mrs. Estrada:

In looking over our records, we find that your account shows unpaid balance totaling Php 12,587.00.

We are fully aware that a matter like this slips one’s mind.  It has happened to us, too.  But you must realize that, from our point of view, it is more serious, we are sure that you understand this.  According to our check-up, there is no error in our records, but, if you think there is an error, please let us know.

It will be highly appreciated if you will pay this balance promptly or inform us of any reason why you should not do so.

Sincerely,

Lenny Ricks