Company Name Address City, State Zip

Date: Mrs. Julia Cavanaugh CPC 23 Baker St. Somewhere, CA. 29620 Dear Juila; As you know, (your company name)was recently acquired by General Systems Inc. We have found it necessary to streamline many of our operations, and all of our promotions will now be handled by the Marketing Department of the parent company in New York. We regret to inform you that (your company name) will no longer be needing the services of CPC. We are sorry that we must end what has been a mutually beneficial relationship. Thank you again for all the work you and your company has done for us. Very truly yours, (your name) (your title)