Dear

    [name of firm or institution]     wants you to have a
wonderful holiday season.  We know that this is often a
difficult period for many of our customers, inasmuch as in
addition to their regular obligations there are so many
nice things to do for their loved ones.

Therefore, we are offering all of our loan customers the
opportunity to move their December loan payment to the end
of their loan in order to free up those funds for the
holidays.  If you would like to take advantage of this
offer, simply return the bottom portion of this letter
with your signature, which informs us that you will not be
making your December loan payment.  If we do not receive
this statement, we will assume that you prefer to make
your monthly payment as scheduled.

This is the best way we could find for wishing you a happy
holiday season and thanking you for being a customer of
name of firm or institution]

Very truly yours,

I will not be making my December payment.  Please add this
payment to the end of my loan.
                                  _____________________________

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