example 1: modest referral

(Company Letterhead)

To: [Either fill in the company name here or make letter “to whom it may concern’]

Re: Willanda Employee

Ms. Employee worked for our company for over ten years. Recently, we have had to cut back our workforce due to economic conditions. Unfortunately, Ms. Employee lost her position with our company as a result of the restructuring. Ms. Employee is knowledgeable of payroll and accounting functions and has proven computer skills. She is also punctual and courteous.

While our company policy precludes us from giving recommendations for employees, Ms. Employee has been given permission to attach her most recent performance evaluations to this letter. Additionally, you may, if you wish, contact her most recent supervisor, Thomas Thomas, for more information about her work at our company.

example 2: ideal reference

(Company Letterhead)

To: [Either fill in the company name here or make letter “to whom it may concern’]

Re: Willanda Employee

Ms. Willanda Employee was employed by our company for over ten years. Due to economic conditions, our company has had to reduce its workforce. One unfortunate result of this downsizing is the loss of Ms. Employee’s services.

Ms. Employee has consistently been an outstanding performer in our payroll and accounting department. She has in-depth knowledge of accounting principles and an admirable attention to detail. She has had significant experience with the following computer applications: [list here]. She is a creative problem solver and has “saved” the payroll for us on a number of occasions.

Ms. Employee is a punctual, courteous and conscientious worker. If you have any questions, please contact her most recent supervisor, Thomas Thomas. Her outstanding performance evaluations are attached to this letter.

Our company made the decision to outsource our accounting and payroll functions, resulting in the loss of Ms. Employee’s position. We will miss her professional demeanor and teamwork.