Dear Sir or Madam : I am writing to dispute the following information in my file. The items I dispute also are encircled on the attached copy of the report I received. 
This item is a collection item. The debt that this collection agency is trying to collect on is being collected by the State of New Jersey County of XXXX & XXXX. I have included the court documentation. Please delete the entry in order to correct the information. XXXX & XXXX County is responsible for collecting the debt and they have not requested XXXX XXXX XXXX to collect on their behalf. The State of New Jersey County of XXXX & XXXX is the only collection agency for this debt. I have furnished the same information the XXXX & XXXX but they have refused to remove the entry. I have let the courts know the status of this and they are n't happy and will be doing an investigation on their own. 
Enclosed are copies of payment records and court documents supporting my position. Please reinvestigate this matter and delete the disputed item as soon as possible. This is the second time that I have disputed this entry and it needs to be removed