I also received a letter from them. Seemed same letter as TheGift73, dated of the 9th July, mentioning previous correspondance (which i never received) and accusing me of downloading a track called "Infinity by Guru Josh"! (which i did not ! ) Steps so far taken: 1) Citizen advice bureau: Not much help from them. Pointed me to Which website and Consumer Direct. 2) Consumer Direct: Confirmed not to pay as no details on when , how etc. Put a complaint in about ACS:Law threatening letter 3) Contacted my internet provider: Unable to confirm if my details have been passed onto ACS:Law. Not really helpfull, seem very cautious in their answers. Next steps: will write a short denial letter to ASC:Law and see what happens next. Any other suggestions? even if we know we did not do it, this letter has made me feel very uneasy and wonder what will happen next...