There is no legal significance to a debt dispute letter sent after sixtry (60) days from receipt of the original collection letter presumably sent by the creditor. The second letter sent is typical custom and practice by a business that is owed money to try and obtain voluntary payment from a claimed debtor of an obligation owed.If you owe on the obligation referenced in the two letter's sent you, and can make full or partial payments upon it, you should consider doing so that your credit rating does not suffer. Before making installment payments (assuming not have been made), you should consider entering into a written agreement with the creditor signed by its representative and yourself so that there will not be any future misunderstandings .Good luck.