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                NOTICE DELINQUENT ACCOUNT TURNED OVER TO COLLECTION

      Date:

        To:

                By letters dated __________,19__ and _________,19__ we have

        requested payment of $_____________ in satisfaction of your long

        debt.  However, we have not received any response to our requests.

                If you are experiencing a problem in paying the

        $_________, we would be very happy to attempt to work out a

        payment schedule with you. But unless you respond to our letters,

        we can not assist you.

                Therefore, unless payment in full in the amount of

        $________ or a payment proposal acceptable to us is received in

        the next _____ (_) days, we will have no choice but to refer this

        account to collection.  I sincerely hope that this step can be

        avoided, especially because you will incur the additional costs

        of collection.

                                        Very truly yours,

                                        _______________________________