Dear

We had been hoping that during this difficult period of
reorganization we could keep all of our employees with the
company. Unfortunately, this is not the case.

It is with regret, therefore, that we must inform you that
we will be unable to utilize your services after (date).
We have been pleased with the qualities you have exhibited
during your tenure of employment with us, and will be
sorry to lose you as an employee of the company.

Please accept our best wishes for your future.