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Rh “I.” This pronoun should not be overworked but a happy medium struck; it helps much to inject person- ality into the letter and makes the recipient feel that the letter was not written by some abstract being in the employ of the creditor, who has no interest in him what- ever except to secure his check.

The salutation, will, of course, be varied to fit the case. “Dear Mr. Smith” and “My dear Mr. Smith” or “My dear Sir” are much more indicative of personal con- sideration than “Dear Sir” or “Gentlemen.” Likewise “Sir” or “Sirs” is a sharp salutation, which if used when one’s patience is becoming exhausted, gives the debtor a jolt, so to speak, and causes him to read the letter with more attention. Care must be exercised that “Dear Mr. Smith” and “My dear Sir” are not used too frequently, as their constant use tends to diminish the respect for the writer. The debtor gains the impression that the writer is a good-natured, week-kneed creature who can easily be put off with some promise or other, or who can be simply ignored.

Avoid any stereotyped phrases in beginning your letter. Never in the world would any one in talking to a debtor use the words, “I beg to advise,” “In reply to your valued favor,’ “Your esteemed favor of the 28th ult. is at hand.” Just as it is ridiculous to use such phraseology in speak- ing, so is it ridiculous to use it in writing. Begin rather “T have your letter of Nov. 28th,” “I am sorry to learn that the order reached you in damaged condition,” or “Thank you for calling my attention to the poor manner in which your last order was packed.”

In all of the early letters the body of the letter should