Writing Business Letters

Northern Bearings Ltd.
3 Dorchester Place
9400 Patriot Boulevard
Ville de Brossard, QC
H3H 2C2

April 27, 2005

Mr. B. Wyman, Purchasing Dept.
Mechanical Specialties Ltd.
8820 Burnside Road
Montreal North, QC
H4G 3K8

Dear Mr. Wyman,

Our records indicate that payment of $735.28 for our shipment of March 16th is overdue. We recognize that this matter may have been overlooked. Therefore, please mail your payment today in order to keep your account in good standing. If you have recently mailed your payment, please disregard this notice.

Thank you for your attention to this matter.

Yours truly,

Gerald Ross,
Credit Manager