[Your letterhead, if desired; if not, your return address]
[Date of letter-month, day, and year]
[Recipient's first and last names]
[Street or P.O. box address]
[City, State ZIP code]
Dear [recipient's name]:
As you undoubtedly know, our company has faced some serious challenges in recent years. We have made numerous critical changes in our efforts to weather these times. Despite that, we find it necessary to take some drastic measures. One of these involves personnel, and more specifically, we will be reducing our staff and laying off 50 employees within the next month. Individual employees affected by this change will receive notification directly from their managers.
Thank you for your efforts toward helping our company face these severe challenges. If you have questions or need further details, please do not hesitate to contact Human Resources.
[Sender's first and last names]