My parents just received the same kind of letter from the law offices of Mitchell N. Kay, offering a settlement on bogus debt on a T-Mobile account that does NOT exist. I am an attorney, and called them directly, asking to speak with Mr. Kay. The receptionist first forwarded me to a number that just rang and rang. When I called back, she gave me another number, which when I called only said, "You've reached the Law Offices of Mitchell N. Kay. Our offices are currently closed." with no voice mail options. I called the receptionist back again and asked for full her name and a fax number so that I could fax legal documents to their office, and she said she had to go and check about the fax number. When I asked, "you don't know that fax number?" she said she wasn't sure. She also refused to give her full name. Definitely seems to be a big scam, identity theft and all. I plan to file a law suit and also to file a complaint with the New York Bar Association.