ACCOUNTS RECEIVABLE Dear Mr. ????? It has been brought to my attention that your insurance account is 180 days in arrears. The amount in question is $133,000.00. Perhaps this matter has simply slipped your mind.  Perhaps your cheque is even already in the mail to XXXXXX LIMITED Perhaps... But on the other hand, we've had dealings with your kind of leaky mother-fffers before.  And we know how to handle you bastards. Perhaps you've never been extruded through a sewer grate.  Perhaps you've never had a Crenshaw melon inserted in your alimentary canal. Perhaps you'd like Big Angelo to come round and saw the head off your cocker spaniel with a rusty sardine can lid. Maybe your kids too. Hey? Then again, perhaps not... Perhaps, as we I've said, your cheque is already in the mail.  In which case, please ignore this notice. Cordially, Collection Manager