Free Notice of CO.D. Form 

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                                 NOTICE OF C.O.D.






        Dear         :


              Thank you very much for your purchase order dated

        _________,19___ which we received on __________,19__ (copy

        enclosed).  At this time we are unable to extend credit for the

        sale of the merchandise.  Therefore, unless you notify us to

        cancel the order within ________ days of receipt of this

        notice, we will ship the merchandise C.O.D.

                                        Very truly yours,