[Your letterhead, if desired; if not, your return address]

[Date of letter-month, day, and year]

[Recipient's first and last names]
[Company name]
[Street or P.O. box address]
[City, State ZIP code]

Dear [recipient's name]:

As of January 1, 2011, some important changes will take place in Timber Creek, Inc. company benefits. All employees and family members are still eligible for health insurance participation. The insurance carrier will change to All States Benefits, and premiums will increase. Within the next 2 weeks, each employee will receive a letter stating the new premium amounts.

If you have questions or concerns about this health insurance change, please contact Janie in Human Resources at extension 157.

Sincerely,

[Signature]

[Sender's first and last names]