Margarita santana It says your account was recently turned over to sar and associates to proceed with pte_litigation action against me. Be advised that your account is severely past sue and is now active in out internal civil procedires dept of sar and associates. Several attempts to resolve this obligation have been made but has been ignored. Failure to contact us in e0 days may result in legal action against me. We encourage to call the ofgice as soon as possible to take advantage of flexible payment plans to jelp settle this outstanding debt of 1450. Sincerely sar and associates