NOTICE DELINQUENT ACCOUNT TURNED OVER TO COLLECTION


                                        Date:



        To:



                By letters dated __________,20__ and _________,20__ 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,



                                        _______________________________



                                                        Form 115