Debt collection — National Credit Systems,Inc. (TN)

Debt is not yours. National Credit Systems has placed a collection on my credit profiles claiming that I owe {$190.00} to XXXX at XXXX. I have never had an account with XXXX at XXXX and this claim is erroneous. I have contacted them 3 times via phone and certified USPS letter asking them to verify this erroneous debt. They have failed to do so. They have not verified it because they can't verify because the debt is not mine.