I have done all the steps again and have made all my other templates inactive and re-customized the statement to send went through all the steps again and check...
I went through all you steps and it still will not send my emails. I even made all my other templates inactive and re-customized a template saved it and it stil...
This did not help as the server settings are correct since I am able to send invoices, estimates, etc. The only thing I can not email is Customer Statements.