(your street city, state, zip) (name street city, state, zip) Dear Sir or Madam: Thank you for your order for _____ (item) that was advertised in the ____ (newspaper) on __________, l9___ (date). Unfortunately, we are not set up for C.O.D. orders. Therefore, please send us a check 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. Sincerely, (Name) (Title)