Summary: A person who is retiring soon to his close friend has written the letter. In this, he thanks to his friend for being so trustworthy and loyal and share the moments of working together in the office. At the time of retirement when he is leaving the company he must have some sad feelings with him you can express them through this letter. 17 th March 2009, Ms. Julia Smith 285 Riverview Apartments, Andheri, Mumbai Dear Julia, As you know I am retiring from my position on 20 th of this month, I am getting it difficult to express my feelings. Friends like you are one of the rarest things in the world. You have always been loyal and trustworthy who is always there to support me in any problem. I take this opportunity to thank you and let you know that you are the best person on the earth. I have spent many pleasant moments with you to which I will cherish forever. You are my strength, which inspires me to face any situation. I offer you all my best wishes for your work as ...