To Whom It May Concern:

This letter refers to the amount requested to be paid to ______ as reflected on the payment stub contained in this envelope.

This amount cannot be exacted from anyone at this address for the following reasons:

1) The debt has been incurred by a Nathan A. Johnson. Please note that no such person resides at this address. There is a Nathan S. Johnston. Please note the differences in the spelling of the names.

2) Nathan S. Johnston is a minor. Specifically, he is 2 1/2 years old. He does not have a bank account, nor does he have access to any means of convincing creditors that he would be able to make good on any debt whatsoever.

A medical record from Nathan's place of birth has been enclosed. Further evidence of his identity, age, etc. can be provided in small claims court if necessary.

Sincerely,
Andrew Johnston