<RECIPIENT NAME>
<RECIPIENT ADDRESS 1>
<RECIPIENT ADDRESS 2>
<RECIPIENT POSTCODE>

< DATE>

Re:<SUBJECT>

Dear <RECIPIENT>

At our staff meeting <DATE1> we discussed the possibility of redundancies due to the continuing slump in sales.

I regret the situation has not improved. A number of redundancies estimated as <NUMBER> are now unavoidable across <COMPANY>, particularly in the following departments:

<DEPARTMENT> Department
<DEPARTMENT> Department

Our final decision will be made after full consultation with your staff representatives over the next <NUMBER> weeks with an expected interim announcement on <DATE>. We hope to achieve the required reductions through voluntary redundancies.

If you would consider voluntary redundancy would please contact <CONTACT NAME>,<CONTACT DETAILS> to discuss potential details as soon as possible and in anycase by <DATE2>. Applicants may be accepted at management discretion based on <COMPANY> company requirements.

I would like to thank you for your continued hard work during this difficult period. We will continue to do everything within our power to minimise the impact of these adverse trading conditions.

Yours sincerely

[<SENDER'S NAME>]
[<TITLE>]