ENCLOSING CHECK IN PAYMENT OF ACCOUNT AND APOLOGIZING FOR DELAY

[DATE, ex. Wednesday, June 11, 1998]

[NAME, COMPANY AND ADDRESS, ex.
John Smith
XYZ Inc.
1234 First Street
Suite 567
Anycity, Anystate 85245]

Dear [NAME, ex. John Smith],

I acknowledge receipt of your account dated [Date of Account, ex. January 6, 1998]. I enclose a Check in the amount of $[AMOUNT OF CHECK] in full payment of your account.

I apologize in the delay in remitting payment to you.

Sincerely,

[YOUR NAME, ex. Jill Jones]