Dear Mr.Wang,

　　As you have failed to meet your obligation to settle your account for $58 000,overdue for more than four months,which we have already urged you for 3 times without any responses from you,we have instructed our legal advisers to prepare to take proceedings against you in court.

　　However,we are still willing to withdraw the proceedings so long as you make the payment within 10 business days.?　　

　　Yours faithfully,