12.  Elevate admits plaintiffs purport to bring this action as a class action, but  denies it meets the requirements of Fed. R. Civ. P. 23.   13.  Elevate denies the allegations in ¶ 13.  13 (sic).  Elevate repeats and reiterates its answer to the allegations in ¶¶ 1 through  13 as if same were set forth herein at length.   14.  Elevate admits only that as part of its business it provides debt collection  services to third-party clients and that it uses the mail, and telephone to do so.  Except as  specifically admitted, the allegations in ¶ 14 are denied.   15.  Elevate admits only that it was retained to collect from plaintiffs an amount  due and owing.  Except as specifically admitted, the allegations in ¶ 15 are denied.   16.  The letter referenced in ¶ 16 and attached as Exhibit “A” speaks for itself  and is the best evidence of its content.  To the extent the allegations in ¶ 16 state  otherwise, they are denied.   17.  The letter referenced in ¶ 17 speaks for itself and is the best evidence of its  content.  To the extent the allegations in ¶ 17 state otherwise, they are denied.   18.  The letter referenced in ¶ 18 speaks for itself and is the best evidence of its  content.  To the extent the allegations in ¶ 18 state otherwise, they are denied.   19.  Elevate denies the allegations in ¶ 19.   20.  Elevate denies the allegations in ¶ 20.   22.  Elevate admits only that it was retained to collect from plaintiffs an amount  due and owing.  Except as specifically admitted, the allegations in ¶ 22 are denied.   23.  The letter referenced in ¶ 23 and attached as Exhibit “B” speaks for itself  and is the best evidence of its content.  To the extent the allegations in ¶ 23 state  otherwise, they are denied.   24.   The letter referenced in ¶ 24 speaks for itself and is the best evidence of its  content.  To the extent the allegations in ¶ 24 state otherwise, they are denied.   25.  The letter referenced in ¶ 25 speaks for itself and is the best evidence of its  content.  To the extent the allegations in ¶ 25 state otherwise, they are denied.   26.  Elevate denies the allegations in ¶ 26.   27.  Elevate denies the allegations in ¶ 27.   28.  Elevate denies the allegations in ¶ 28.  32.  Elevate repeats and reiterates its answer to the allegations in ¶¶ 1 through  31 as if same were set forth herein at length.   33.  The statute referenced in ¶ 33 speaks for itself and is the best evidence of  its content. To the extent the allegations in ¶ 33 state otherwise, they are denied.   35.  Elevate denies the allegations in ¶ 35.   36.  Elevate denies the allegations in ¶ 36.  37.  Elevate repeats and reiterates its answer to the allegations in ¶¶ 1 through  36 as if same were set forth herein at length.   38.  The statute referenced in ¶ 38 speaks for itself and is the best evidence of  its content. To the extent the allegations in ¶ 38 state otherwise, they are denied.   39.  Elevate denies the allegations in ¶ 39.   40.  Elevate denies the allegations in ¶ 40.  Assuming plaintiffs suffered any damages, plaintiffs have failed to mitigate their  damages or take other reasonable steps to avoid or reduce their damages.  FOURTH AFFIRMATIVE DEFENSE  Any harm suffered by plaintiffs were legally and proximately caused by persons,  individuals, corporations, or entities beyond the control or supervision of Elevate, or for  whom Elevate is not responsible or liable. 