Dear

It upsets me to write you a letter like this.
After all we had a deal.

My team have just drawn my attention to the matter of the money you owe me.

Can I say, at the outset, that it disappoints me to have to write and ask you for payment by return mail?  But that's exactly what I'd like... payment by return mail.

You see I am upset because there can only be two reasons that you might not have paid me.  I figure that the two reasons can only be either you have temporary financial difficulties and can't afford to pay me or the product was not satisfactory and you don't want to keep it.

As you haven't bothered to let me know whether either of those two reasons applies I must assume that my confidence in extending you credit and supplying the product (contrary to our normal policy) was sadly misplaced.  An upsetting realisation.

A phone call, a fax, an e-mail, a note... anything to let me know (plus return of the product if you weren't happy) would have cleared the air.  We could have come to some arrangement.

But you have repeatedly ignored our statements.  By doing so you have eroded the confidence and trust I have in the people I meet and with whom I do business.

Why not restore my faith in human nature... and in you?

Just settle the account by return mail and let's stay friends.

        Yours sincerely

P.S. If it's easier, phone, fax or e-mail your credit card details through to us.