To
(Name)
(Department)
(Date)
Dear Sir,
Due to recent import restrictions imposed by the Government, our business has considerably gone down and we are forced to retrench at least 25% of our staff.
Since you are one of the members of the most junior staff, we are sorry to inform you that we shall not be able to use your services after ____________ (Date).
ADVERTISEMENTS:
We shall always remember the sincerity and honesty with which you worked and a suitable testimonial will be given to you at the time of final settlement of your accounts on ____________ (Date).
Yours faithfully,
(Manager Name)