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Dear Sir/Madam

I acknowledge receipt of your letter dated 1 May in which for the third
time, you request that I pay the monies owed to you. I first want you to
know that by no means do I dispute my debt and I intend to reimburse you as
soon as possible.
However, I bring to your attention that I have many more creditors, quite as
honourable as you, and whom I wish to reimburse too. That is why, each
month, I throw all the names of my creditors into a hat and draw one
randomly whom I hasten to refund immediately. I hope that yours will come
out shortly.

Sincerely Yours,
Sipho

PS: I have great regret in informing you that given the unceremonious tone
of your last letter, you will not be taking part in the next three draws.

Confusedaffer:
excellent

Big Grin
think I'll try that