In an action alleging a law firm committed unlawful debt collection practices in violation of the Fair Debt Collection Practices Act (FDCPA), 15 U.S.C. sections 1692 et seq., the Rosenthal Fair Debt Collection Practices Act, Cal. Civ. Code sections 1788 et seq., and the California Unfair Competition Law, Cal. Bus. & Prof. Code sections 17200, et seq., the district court's dismissal for failure to state a claim is reversed where plaintiff stated plausible claims for relief because the collection letter contained language that overshadowed and conflicted with her FDCPA debt validation rights under 15 U.S.C. section 1692g when reviewed under the 'least sophisticated debtor' standard.