My decision was made in the knowledge

October 19, 2011

Jimy Ortan,
1234, West 67 Street,
Carlisle, MA 01741,
(123)-456 7890

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

Dear Jimy Ortan,,

It is with a great deal of reluctance that I write this letter, but after many weeks of careful thought I have had made the difficult decision to retire from the business. The years that I have been associated with the firm have been some of the happiest of my life and it was not an easy decision to reach.

The company of Hunter and Collins, has been in existence now for almost twenty years, and my partner James Collins has helped to make the firm the great success it is. James will continue to run the business, but my position will be taken over by Susan Carter. Susan has been working with us here for a number of months and has quickly settled in.

My decision was made in the knowledge that James and Susan have the ability and knowledge in order to take the business into the next decade. They are some of the most professional individuals that I have had the good fortune to work with, and will be able to help with any legal issues that you may have in the future.



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