Employee claiming salary after six months of resignation

I recently join a MFI company as a HR Manager. Our ex HR did not contact us after her resignation but after six months she blamed us for holding her salary and sent us a horrible mail to this effect.
Now my MD is keen on responding to her. Please let me know how to write this letter.

Dear Richa,
Without knowing the exact story how can anyone help you here, so kindly share the entire detailed information of the case, so that we can suggest effectively.

Madam,
We acknowledge receipt of your mail dated ***.
The cheque towards your full and final settlement is lying ready in our office. You may please come to office collect it between 10.00 am and 4.00 pm on any working day at your convenience.
Thanking you,
Yours ***
Note: Never, never reply in the same vitriolic language, whatever may be the provocation. Be polite. If the matter reaches any authority or court, the sort of language used in your communication will stand in good stead. If she visits your office, you can spit fire and brimstone!

DEAR ALL
GREETING my senior working in a private company for 3 years we want to withdraw PF for his marriage .what is the procedure to do so ???

Hello Richa,
As per my opinion its responsibility of employer to clear the Full and Final settlement in 30 days, Have you issued the Clearance certificate to him/her at the last day of job?
Please clear her full and final settlement as early as possible, without any reason no employer is bound to do that.
As HR Manager if he/she is facing the problem for full and final settlement than what about other employees?
Regards,
Ashish

Dear Ashu
We invite her for full and final settlement but now she is trying to create problem for us.