I refer to my recent letter and your reply regarding the above account.
I am disappointed that you will not accept my offer of payment. I carefully considered my financial situation before I made my offer to you. As I have no available income, I have offered you a token payment as a gesture of goodwill.
If I offered you a higher amount, it would be unfair to my other creditors. Also, I cannot afford to pay any more due to my current circumstances.
I have sent all of my creditors a copy of my budget summary and have so far accepted my offer of payment.
If you sue me in the County Court, I would continue to offer this amount and I am confident it would be accepted by the court.
I would therefore be grateful if you would reconsider your reply to the above offer.
I look forward to hearing from you.