after months of reviewing the outlook for the company in the wake of this economic downturn, i see no other alternative than to resign my position as chief financial officer with hhh (company).

　　needless to say, after 12 years of service, this decision was not an easy one. please make my resignation effective january 31, which is the end of my scheduled vacation. i will turn over all company books and settle my accounts prior to that date. i look back on the experience gained and the friends made with much regard. my association with hhh has been a valued part of my life. good luck to you in the years to come.

　　sincerely,