we had been hoping that during this difficult period of reorganization we could keep all of our employees with the company.  unfortunately， this is not the case.

　　it is with regret， therefore， that we must inform you that we will be unable to utilize your services after  [date]. we have been pleased with the qualities you have exhibited during your tenure of employment with us， and will be sorry to lose you as an employee of the company.

　　please accept our best wishes for your future.