March 13, 1998

Account Number: XXX-XX-9990

Dear Mr. Rip-Off Artist

This letter concerns the money I owe you. For the past three months I have received bills from you stating that I owe $1000 for shoddy furniture which you refused to replace or repair. Because of the incredibly inferior condition of the merchandise I have received, I feel I owe you no more than $200. It is obvious that there is a good faith dispute over this bill.

To settle this debt I will send you a check for $200 with a restrictive endorsement and if you cash that check it will constitute an accord and satisfaction. In other words, you will receive from me a check that states "cashing of this check constitutes payment in full." If you cash this check, that check will take care of what I owe you.

Sincerely,

Ms. Outraged Customer