(your street city) date (name street city) Dear Sir or Madam: Thank you for your order for _____ (item) that was advertised in the ____ (newspaper) on __________, l9___ (date). Unfortunately, we do not accept C.O.D. orders. Therefore, please send us a cheque or a money order. The price of the ____ (number and item) is ___ (price). Meanwhile, we are holding your order aside with instructions to rush shipment as soon as we receive your payment. Truly yours, (name) (title)