DATE: June 10

TO: All staff members

FROM: Claire Orvella, administrative director

SUBJECT: Organizational structure change

I am delighted to announce some personnel changes that will take effect beginning on Monday next week. First, I would like to inform everyone that Mr. Jacob Devares will be the new managing supervisor of our tax accounting division. Mr. Devares has over 25 years of ---4.---- experience in the field of corporate tax accounting. ---5.----.

I am also pleased to inform everyone that Ms. Jane Gastreaux has joined our firm and will assist in efforts to simplify our hiring system. She will take over as the director of ---6.----. I feel strongly that Ms. Gastreaux’s vast experience in interviewing and hiring staff for her previous employer, Glasser Financial, will make her a valuable asset to the firm. ---7.----, I would like to ask you all to assist these new staff members during this period of adjustment and make them both feel welcome. Thank you for your consideration and cooperation.