[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]:

You might be aware that Sue and I have had some challenges in our marriage for quite some time. Although we both did our best to work things out, it became obvious that there were differences that were impossible to resolve. Because of this, we are going to be moving forward with divorce proceedings.

I wanted to let you know about this sad news partly so that you could keep all of us in your thoughts. During times like this, it means so much to have our loved ones' support in our lives. Thank you, as always, for continuing to be there for us.

Sincerely,

 

[Signature]

[Sender's first and last names]