Complaint Review: SKO Brenner American Inc.

I received a collection letter from a company I had never heard of before.  They said that they were trying to collect a $38.94 debt owed to a company I have never heard of, Weldon Owen Publishing.  They claimed that I owed the Weldon company for a book titled "Total Outdoors Manual".  I had never heard of the book prior to receipt of the collection letter.  I never ordered nor received it. Their letter started with, "Simply Stating the Facts for Your Review"  I am about to contact them by letter, telephone and e-mail telling them that I do not owe the debt and have not received the book.