Dear Vince,

Our record indicates that payment for invoice number 2001-M608 in the amount
of $5,700.- has not been received.  Please send your payment at your
earliest convenience.  Your timely attention to this matter will be greatly
appreciated.  If you have any questions or need further information, please
feel free to contact us.

Thank you very much for your assistance in this matter.

Sincerely,
Connie Tadesse
Accounting Manager
Financial Engineering Associates., Inc
Telephone Number 510-549-8702, ext 104
Fax Number 510-548-0332