Yours very truly,
(Handwritten) _C. Dale_,
Credit Manager,
Dwight & Davis.

SUMMIT BOX COMPANY
KANSAS CITY, MO.

November 13, 1923.

George Harrow & Co.,
29 Fifth Street,
Kansas City, Mo.

Gentlemen:

We want to thank you for your order of November 10th, with
your check enclosed in full payment. We appreciate the
business you have been giving us. The thought has frequently
occurred to us that you may desire the advantages of an open
account with us. We believe that such an arrangement will make
transactions more convenient. We therefore have the pleasure
of notifying you that we have noted your account for our
regular credit terms of 2% 10 net 30, up to a limit of $500.

We hope that both your business and our acquaintance with you
will develop to such an extent that it will be a pleasure to
extend to you from time to time larger credit accommodations
to take care of your increasing needs.

The business relations between us have been so agreeable that
we feel they will continue so. Please remember that if we can
ever be of assistance to you in helping you in your business
we only ask that you call upon us.

Very truly yours,
(Handwritten) _G. Harris_
Credit Manager
Summit Box Company.

Collection letters may very easily be overdone. The old idea was that
any expense or any threat was justified if it got the money, but among
the more advanced collection departments common sense has crept in, and
it has been ascertained by cost-finding methods that it is not worth
while to pursue a small account beyond a certain point and that when
that point is reached it is economy to drop the matter. How far it is
wise to go in attempting to collect an account is an affair of costs,
unless one has a penchant for throwing good money after bad.

The point to bear in mind in writing a collection letter is that it is a
collection letter--that it is an effort to get money which is owed. It
would not seem necessary to emphasize so entirely self-evident a point
were it not u