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

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

Dear [NAME, ex. Link Building],

I was delighted to receive the happy news of your retirement.

You have certainly had a tremendous career with the company, and I know how much you were looking forward to spending more time with your family.

I wish you and [NAME OF SPOUSE, ex. Sara] all the best, and I hope that you can now spend the time on all those activities you had planned.

Best regards,

[YOUR NAME, ex. Jill Jones]

{PS. Will [NAME OF SPOUSE, ex. Sara] ever get to see you or do you expect to be on the golf course every day?}