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 honorable 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.
