June 2, 2012 Name/Title Mary Roe Address 795 E Dragram City, State, Zip Code Tucson, AZ, 85705 Subject : Letter for business farewell Respected Mr. Moore, This is to inform you that we are shifting our business to US and will not be able to serve you in future . It was our pleasure to work with your organization, thank you for showing the trust in us and recommending our company to others. But because of cost cutting we have decided to shift to US where our headquarter is located. Thanking all your staff members for their co-operation and support. We will complete our last assignment, if you want we can suggest you some of the company who can serve. Thank you once again. Regards, Neil Glenn Managing Director Gas garments Limited