TERMINATION OF EMPLOYMENT






                                   Date: _








To: _ [Employee]








     We regret to inform you that your employment with the firm
shall be terminated on _, 19_, for the following reason[s]:


_


     Severance payments shall be made in accordance with
company policy.  We advise you to plan for your future
insurance needs as the firm shall not maintain insurance
coverage for you beyond the date of termination.
     Please arrange for the return of any company property in
your possession.
     Again, we regret this action is necessary.




                                   Very truly,








                                   _______________________________