I have written to you several times over the past three months requesting an explanation on why you have failed to bring your account with us current.
By ignoring these requests， you are damaging the excellent credit record you had previously maintained with our company. In addition， you are incurring additional expense to yourself and to us.
Unless I hear from you within ten days， I will have no other choice but to turn your account over for collection. I am sorry that we must take such drastic action but I am afraid you leave us no alternative. You can preserve your credit rating by remitting your check today for the amount stated above.
Dear
This letter will confirm [individual's] telephone conversation with you today concerning an increase in our billing rate to [amount] per hour， effective [date] It is necessary that we request this increase due to a rise in the cost of conducting our business. We are faced with an increase in payroll taxes and insurance， along with an increase in our overhead costs. In addition to the above，we also seek a modest profit.
Attached are copies of our service agreement and we request that you sign one copy and return it to us indicating your approval of this new rate.
