I do understand why the necessity of restructuring

October 6, 2011

Austin Parker

123, X Street, Y Avenue

Manhattan, NY-10009

(123) 456-7890

[Subject: Normally bold, summarizes the intention of the letter] -Optional-

Dear Austin Parker,

I do understand why the necessity of restructuring our department, however, I am not agreeable with the idea of laying off most of my staff. The team has worked efficiently and effectively to implement our ambitious plans that were proposed last year. I am of the opinion that laying them off is a big mistake.

I will be more than happy to see you at your convenient time so that we can come up with better ways of developing our department without laying off a lot of people in the process. Please inform me when you have free time to go over my proposal.

Sincerely,

Valeska

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