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

< DATE>

Re:<SUBJECT>

Dear <RECIPIENT>

At our recent staff meetings we discussed the problems facing our company and in particular how the significant fall in business has affected the <DEPARTMENT> Department.

After full consultation and examining all possible options, due to these unfortunate circumstances, I have to take the regrettable step of making some members of the <DEPARTMENT> Department redundant.

Following company policy we reviewed all departments within <COMPANY> to decide what redundancies would be the most economical for the company. Following careful consideration with staff representatives and management, it has been decided to reduce the number of positions in your area. Under our staff and management agreed policy of "last in, first out", as you were one of the last employed, you have regretfully been selected for redundancy.

Your redundancy will be effective from the <DATE>.

Please contact <CONTACT NAME>,<CONTACT DETAILS>, to establish any redundancy payment that may be due to you.

Please contact <CONTACT 2 NAME>,<CONTACT 2 DETAILS>, if you would like any more information or assistance.

I would like to thank you for your hard work during this difficult period. Your redundancy is no reflection on you personally. It reflects the current adverse trading conditions that <COMPANY> is experiencing.

If business improves and we are in a position to expand the workforce, we will contact you.

Yours sincerely

<SENDER NAME>
<TITLE>
<COMPANY>