NOTICE OF C.O.D.


                                        Date:



        To:



        Dear         :

              Thank you very much for your purchase order dated 
        _________,20___ which we received on __________,20__ (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,



                                        _____________________________



                                                        Form 123