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Write a letter announcing the appointment of a new partner in the firm.

Dear Sir/Madam



It is with regret we announce that due to prolonged illness and persistent ill health, Mr. Adam Sunhill, one of our most enterprising partners, is retiring from business with effect from Date --------.

There is no denying the fact that the retirement of Mr. Sunhill will be a great blow to us but we assure you that it will, in no case, affect the working and efficiency of the firm.

It is noteworthy that during the absence of Mr. Sunhill Sr., his son Mr. George Sunhill has been looking after the work for the last six months. During this span of time, Mr. George has acquired considerable acumen in the work and is now fully conversant with all business details.

Thus, we would like to bring to your kind notice that we have taken Mr. George as our new partner with effect from March 1, 2007. The firm will now be called Gallaghar & Sunhill & Co.

We hope that you will continue to favor us with your kind patronage and cooperation.



Thanking you



Yours faithfully

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