[DATE, ex. Monday, March 31, 2008]

[NAME AND ADDRESS, ex.
Link Building
1234 First Street
Suite 567
Anycity, Anystate  85245]

Dear [NAME, ex. Link Building],

It is reasonable to expect our employees to fall ill occasionally and be unable to arrive at work.  It is for this reason we extend [X] sick day leaves per year to each of our employees.  Unfortunately, you have missed work for a total of [Y] days this year: [LIST DATES, ex. January 2, 12, 13, February 2, 3, 4, and March 1, 2, and 3].

This excessive use of sick leave days blemishes you history of good performance.  Accordingly, additional sick leave this year will be unpaid. 

If there exists a situation or underlying problem which we must discuss, I urge you to bring it to my attention so we can act accordingly.  Otherwise, please contact me as soon as possible so that we may discuss the situation.

Sincerely,

[YOUR NAME, ex. Jill Jones]