I love this one!

LETTER TO TRUWORTHS FROM SIPHO
Next time you get a letter to pay your debts from your creditor's, be sure to remember Sipho's letter.

LETTER TO TRUWORTHS

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.