From, Larissa Fuller, Human Resources Department of ACME Subject: Holiday Bonuses Dear loyal employees of ACME, This has been a difficult year for ACME. Unfortunately, as you all may already know, due to a major loss in the company we have suffered significantly financially. Therefore, we regret to inform all of you that we are not capable of providing your holiday bonuses this year. Furthermore, our $20 Million settlement loss has made decisions like these for ACME extremely difficult. Additionally, we needed to do what was best for the hardworking employees of this company to ensure that jobs were not at stake in the matter. This is the first year of many that ACME is not able to thank all our dedicated, loyal, and faithful employees in this special manner. Rest assured, apart from the settlement loss, all other business at ACME is as usual, and normal service is expected to resume after the new year. On behalf of ACME, we understand your frustrations and concerns and would be more than willing to help. Please do not hesitate to reach out for any assistance with your questions or concerns. Thank you, Larissa Fuller Human Resources Department of ACME