Writing Better English for ESL Learners

160 Writing Better English

June 30, 2009

2990 West Main Street

Johnstown, IL 60622

(311) 555-1234

Jones Medical Center

400 East Oak Street

Johnstown, IL 60634

Attention: Billing Manager

Subject: Billing Problem

I am a patient who underwent outpatient surgery on my left hand on May

3, 2009. My doctor was Dr. Wilma Jones, and I am insured by the Johns-

town HMO. My insurance number is ABC2003.

On June 25, 2009, I received a bill from your office in the amount of

$2,500.00. It is my understanding that my insurer will cover $2,400.00 of

this amount.

Please contact Mr. Roger Smith at Johnstown HMO for confirmation of my

insurance and to adjust my bill. Inform me of any other steps I must take

to correct this error.

I have enclosed a copy of my insurance policy with this letter.

Thank you.

Sincerely,

William Green

WG/bk

Enclosure (1)

Sample 2You do not know the name of the person to whom you are writing.