FROM: SMD Ltd.
TO: Tom Parker, payment officer, Techtonia Solution
SUBJECT: Overdue payment
SENT: May 23rd, 4:32 P.M.
Dear Mr. Parker,
I am writing you to let you know that we have not received the payment for the orders you made 2 months ago. We were in agreement that the payment would be received by March 20th, but it has not arrived. Please send it as soon as possible to avoid any delays when re-ordering items. I’m looking forward to receiving your early reply.

Respond to the e-mail as if you are Tom Parker. In your e-mail, make AN apology and ask TWO questions about the overdue payment.