[Date]

[Addressee]

Dear [Name]:

The fact that you will be leaving our firm shortly has been 
brought to my attention. We are very sorry to lose you. 
Your work has always been most satisfactory.  We were 
hoping that you would remain with the [name of firm] for 
many years. I understand that you are leaving for personal 
reasons that have nothing to do with this organization. 

We will be happy to provide you with a letter of 
recommendation, if you so request. You may find this 
helpful in securing a position with another firm in your new 
location. Please let us know if you would like such a letter, 
so that we can have it prepared for you before your 
departure. 

Everyone here at [name of firm] is wishing you the very 
best of luck in the future. 

Very truly yours,