(your street city, state, zip) (date) (name street city, state, zip) Dear ____ (name): I am sure you are aware of the poor economic conditions. Because of this fact, we have had to eliminate certain positions. Sadly, your position is one of those to be eliminated. We hope that as economic conditions improve we will be able to consider you for another position. We wish you every success in finding a new position and we extend our thanks for the good work you have done for us. Respectfully, (name) (title)