be a very alert credit man. He has made a study of your credit files and has discovered that you have a great many accounts of long standing that ought to be collected. He prepares a courteous letter to send to the debtors, telling them that he has just been made credit man and that he personally would like to get into closer touch with their particular situation to find out how soon he might expect a remittance from them, so that he could plan the future of his department. Write the letter. (See page 254.)