(S (S (BASENP (JJ Due) (NN process)) (VP (MD would) (VP (VB involve) (S (VP (VP (VP (VBG sending) (BASENP (DT a) (NN letter))) (PP (TO to) (NP (BASENP (DT the) (NN owner)) (PP (IN of) (NP (BASENP (DT the) (NN merchant) (NN account)) (PP (IN with) (BASENP (DT the) (NN accusation)))))))) (CC and) (VP (VP (VBG giving) (BASENP (PRP them))) (NP (NP (BASENP (DT a) (NN right)) (S (VP (TO to) (VP (VB be) (VP (VBN heard)))))) (CC and) (BASENP (DT an) (NN appeal) (NN process))))))))) (PERIOD .))