Some weeks back I remember seeing a similar letter, but we ripped it up and threw it away as he believed it was a scam. The letter looked JUST LIKE THE letter we have now received.

We received a letter from them stating they were engaged by Resurgent Capital Services, LP, to resolve my delinquent debt of $1, 756.79. They say they will accept $263.52 as payment in full if paid within 45 days.
They say the previous creditor is NCO Portfolio Management - First Usa
They say the current creditor is LVNV Funding LLC. They give an account # 191385822.
We called them and said we never heard of these companies, and they said that was fine, no problem.

WHO would accept such a small fraction of such a large amount due? Collection agencies INCREASE the bill with fees and interest. They do not reduce the bill. Not that I have heard.