In late 2007 we lost our phones so we called ATT to report this and close the accounts. They stated that we needed to send a letter stating that they were lost and they would send a final bill. 3 months past and they just kept sending bills and past due notices. We contacted them again and again they said send a letter. So we did along with a copy of the first. Now it's March 08 and ATT closed the accounts and sent them to collections. We contacted the collections and sent them copies of the letters we sent and they did not care, pay, pay, pay... We called ATT and they said they had never received the letters and so they sent the accounts to collections. We sent them a letter stating our case and sent copies of the first 2 letters. No response... The collections department stated that if we did not pay they would report it to the credit reporting agencies. We said enough, all the letters and three calls, so we filed a BBB complaint, Bam! We were promptly contacted by the Office of the President, they stated that they had no record of us contacting them by phone or mail. Also they said that they do not require a letter to close accounts for stolen or lost phones! They offered to waive all fees from Dec to Mar but we would owe for Oct, Nov and cancel fees. This offer was made via email, and was not openned until 5 days after they responded to the complaint. Their response to the complaint was the same offer however they stated that we had received the offer and I need to talk with my wife before I respond, and the consider the case closed... We hadn't even read the offer yet and as for me having to talk with my wife??? The response was worded as if they had a third person working on the case but it was signed by Office of Pres Sec. who sent me the email and was waiting for my response. We replyed to their offer and refused it, we made a counter offer, we also replied to the BBB and stated that the case was not closed. We had to contact our home phone company to get the phone records to prove we called their cust service dept, we are still waiting for ATT response.