June 7, 1923.

Mrs. Ralph Curtis,
5928 Commonwealth Ave.,
Boston, Mass.

Dear Madam:

We are sorry to learn from your letter of June 5th that you
found two buttons missing from your suit. We have no more
buttons like the one you enclosed and cannot get any, as the
suit is an import. But if you will let us know the number of
buttons in the entire set, we will send you a complete set of
buttons as nearly like the sample as possible.

I hope this will be a satisfactory solution.

Very truly yours,
Wells & Sons.

_A routine letter of adjustment_

HALL BROTHERS
500 FOURTH STREET
DAYTON, O.

January 28,1923.

Mr. Philip Drew,
480 Milk Street,
Boston, Mass.

Dear Sir:

We have received your letter of ______ and regret to learn
that ______. We will carefully investigate the matter at once
and within a day or two will write you fully.

Very truly yours,
Hall Brothers.

WELLS & SONS
29 SUMMER STREET
BOSTON, MASS

January 2, 1923.

Mr. George Larabee,
Sunnyside, Vt.

Dear Sir:

In compliance with your request of December 27th we shall mail
our check to-morrow for $16.98 for the humidor which you
returned. We regret very much the delay in this matter. Our
only excuse for it is the holiday rush in our delivery
department which prevented the delivery of the humidor in time
for Christmas.

We hope you will overlook the delay and give as another
opportunity to serve you.

Very truly yours,
Wells & Sons.

CREDIT AND COLLECTION LETTERS

Business is done largely on credit, but comparatively few men in
business seem to understand that in the letters concerning accounts lies
a large opportunity for business building. The old-style credit man
thinks that it is all important to avoid credit losses; he opens an
account suspiciously and he chases delinquent accounts in the