Dear Ralph,

I write this short memo with deep feelings of regret.

The executive committee recently met behind closed doors. They delegate their authority extremely well, that is why they chose me to write you this letter. A vote was taken, the new members all decided on me as I have been your best and oldest friend here at the firm. After much deliberation and carefully worded consideration the decision was made to replace you. It was unanimously decided, you would be replaced with a vacancy.

Respectfully yours,