Please Do the letter : One to all Employees

"Phoenix Publishers has always provided free child care to all employees with children ages 3 months to 5 years. For its 50 years of operation, the company has identified itself as a family-friendly employer. Tough economic times for the book publishing industry and rising cost of operation for the child-care center, however, now require that the company begin charging parents $20 per day per child for the services of the child-care center. According to the president of the company, it was either that or freeze wages for all employees or cut the already low dividend paid to the company's stockholders and risk a loss of investors. The president of the company directs you to write three letters regarding this important change: one to parents using the child-care center, one to all employees, and one to the stockholders. As you compose your letters, you must keep in mind that (a) parents will also receive the letter addressed to employees and (b) some employees are also stockholders. The president recognizes the sensitivity of this policy change and thus will also expect from you a memo explaining and justifying the variations you made in your three letters" (Tebeaux and Dragga 28)