The Acknowledgement of Claim Letter is a critical document in Nigerian debt recovery and legal proceedings, used when a debtor formally recognizes an existing debt or obligation. This document is particularly important as it serves multiple purposes: it restarts the limitation period under Nigerian law, provides clear evidence of the debt's existence, and can be used in court proceedings if necessary. The letter should be drafted in compliance with Nigerian contract law and the Evidence Act 2011, including specific details such as the exact amount owed, the nature of the debt, and any agreed payment terms. It's commonly used in both commercial and personal contexts, and can be especially valuable in situations where there might be disputes about the existence or terms of a debt. The document must be carefully drafted to ensure it meets all legal requirements for enforceability in Nigerian courts.

1. Letter Header: Includes date, recipient's address, and reference number

2. Subject Line: Clear identification of the letter's purpose as an acknowledgment of claim

3. Claim Identification: Specific details of the debt or claim being acknowledged, including amount and origin

4. Acknowledgment Statement: Express admission of the debt and its validity

5. Amount Confirmation: Clear statement of the exact amount being acknowledged

6. Payment Commitment: Statement regarding intention to pay or proposed payment terms

7. Signature Block: Formal closing, signature, and details of the acknowledging party