Transmittal for Collection

                      TRANSMITTAL FOR COLLECTION

                                   Date: _

To: _ [Attorney or Collection Agency]

     We are enclosing our records on the following unpaid

accounts and requesting your collection of same:

     Account Name(s)                     Balance Owed

     _                                   _

     Please provide us with interim reports on activity.

                                   Very truly,

  _______________________________