December 7, 2009

Henry Campbell

President of ABC Corporation

123 Arizona Street

Dear Mr. Campbell,

I do understand that our company needs to restructure my department, but please let me voice out my concern. I beg to disagree with your plan to lay off three fourth of my staff. I know them for so long and I know that they are all working well in the past year to meet our goal proposed last year.

Please give me a chance to meet with you to discuss the different options on how to improve our department’s performance without the option of dismiss a large number of my staff. I will be very glad to meet you at any time you are available.

Sincerely,

(Signed)

Jerry King

Head of marketing department