Open 1. It has been ten years since we launched Helping Our Hometown Grow program. (Positive Statement) 2.

Extremely proud of the more than 200 employees that participated annually. (Buffer- Appreciation) 3. Garden Tool Inc. prides itself on helping the communities we serve. (Background) Body 1. As we all know the past few years have been challenging due to the recession. (Relevant details) 2. Company sales have been dropping for the past three years. (Evidence- Facts) 3. In an effort to avoid laying off employees we have decided to cut unnecessary expenses. (Main idea/ bad news) Close 1. Although we cannot formally sponsor any volunteer activities, we encourage everyone to continue supporting community service efforts. (Promote Goodwill) 2. If at a later time our financial situation changes we will reevaluate our community service efforts. (Reassure Good intentions) 3. We hope you understand our decision to put our employees first. (Focus on the positive)

Subject: Helping Our Hometown Grow program Fellow Employees, As you are all aware, this year marked the tenth anniversary since we launched the Helping Our Hometown Grow program. We are extremely proud of the more than 200 employees who participate in this program annually. Most employees supported the program directly by getting down and dirt while others helped cover work responsibilities of the volunteers. Nonetheless, we are proud of everyone. Garden Tool Inc. prides itself on helping the local communities we serve. As we all know the past few years have been challenging due to the deep recession. For the past three years company sales have been steadily declining. Due to the decline in revenue we have been reviewing company programs where cost-cutting initiatives can be implemented. In an effort to

avoid laying off employees we have decided to cut unnecessary expenses. Effective immediately, we will no longer sponsor the Helping Our Hometown Grow program. Although, we can no longer formally sponsor volunteer activities, we encourage everyone to continue to support community service programs in any way possible. If at a later time our financial situation changes we will reevaluate our community service efforts. We hope you understand our decision to put our employees first. The well-being of our employees is our top priorities. If you have any questions please feel free to contact me. Sincerely, Daniel Castro Program Manager Garden Tool Inc. (555) 555-5555 Daniel.Castro@gardentool.com