1. Mention the actual issue and your expected resolution. Do not blame or threaten the reader especially if this is the first letter. If the issue is not resolved, you may state your planned course of action.
  2. Mention the problem and your disagreement.
  3. Support your point of view with appropriate evidence.
  4. Mention the solution that you would like to see. Also, state what measures you are ready to take to get the desired results.
  5. Thank the reader and express your confidence to reach an amicable solution.


[Senders Name]
[Address line]
[State, ZIP Code]

[Letter Date]

[Recipients Name]
[Address line]
[State, ZIP Code]

[Subject: Normally bold, summarizes the intention of the letter] -Optional-

Dear [Recipients Name],

On March 1, 2010, I received a statement of account for $540 from Luther Corporation dated February 28, 2010. I admit that I applied for a loan from your company, but I have already paid the full amount on January 30, 2010, as shown in the attached copy of the returned check certified by a Luther employee. It is stated in the loan agreement that I should pay $150 a month until I have paid the full amount.

Other than those above, the agreement also states that Luther will not charge any penalty for the loan's prepayment. The February 28 shows that the $540 that you are asking from me is a penalty. I cannot grant your request because this is against our contract. Moreover, I have fully complied with our agreement, and I am hoping that Luther Corporation will return the promissory note a week from now. I appreciate your fast action on this matter.


[Senders Name]
[Senders Title] -Optional-

[Enclosures: number] - Optional -
cc: [Name of copy recipient] - Optional -