To: Management Team From: Jenny Ross, CEO Dear Managers, I have some unfortunate news to pass on to all of you. As you all know, we need to cut expenditure, or else the company will continue to operate at a loss. (28) , I have decided to go ahead with the employee layoffs. We should aim to maintain a full-time staff of around 450. That means each of you will need to (29) 10 percent of the employees in your department. As you know your own employees so well’, I will allow you to make your own decisions on this matter. I hope that you will consider issues such as employee performance, loyalty, and attitude. I realize that this will not be an easy task for you. However, this drastic (30) is necessary to secure the future of our company. Regards, Jenny Ross