Business Writing Portfolio

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DATE \ "MMMM d , yyyy " May 8 , 2010

BUSINESS WRITING PROCESS FLOW TO : Full-Time Management Staff

FROM : Fashions by Carl CEO

SUBJECT : Operating Model Changes

DATE : Saturday , May 08 , 2010

Dear Valued Management Associates

Over the past year , [Fashions by Carl] has witnessed a dramatic decline in retail sales . In this new environment , businesses must fundamentally reexamine how they operate if they are to compete and

prosper in the long-term

[Fashions by Carl] is no exception . A recent examination of our first quarter financial results revealed an 18 percent decline in both sales and earnings compared to the prior year . The impact of continued rising gas prices and volatility in retail sales has prompted [Fashions by Carl] to modify its operational parameters

Despite these highly challenging times , [Fashions by Carl] remains committed to its priorities : reduce costs in all areas of business to reflect the realities of the marketplace focus on driving retail sales through innovative promotions and enhance cash flow by delaying investments in new store openings . Beginning Monday , June 7 , 2010 , the following operating changes will be in effect

[Fashions by Carl] completed a thorough evaluation of its in-store operating model to identify what work and resources are most critical to achieve sustainable sales results while further reducing operational expenses . To calibrate our expense structure to lowered sales and profits , all retail outlets will transition to a...