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Hello there, Foto First Standerton.
I appreciate you sharing the result after performing some troubleshooting steps to fix the issue when sending statements.
It's possible that .ND file is damaged, incorrect, or if the .QBW file was moved during an upgrade without moving the corresponding.ND file. That's the reason why you've encountered .ND file error.
To resolve issues with .ND files, here's what you'll need to do:
To know more about .ND files, check this article: .ND files in QuickBooks Desktop.
In case you want to personalize your emails to customers and vendors, you can create email templates with customized subject lines and email bodies. See this link for more information: Create custom email templates in QuickBooks Desktop.
Keep me posted on how this goes on your end. I'll get back to you. Have a great day.