My take on things

Dear Sir/Madam

I acknowledge receipt of your letter dated 7 January 2007 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,
HappyTheClam

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.