TO：       All Employees

　　FROM：     Management

　　SUBJECT：  Vacations

　　This is to provide notice to all     [name of firm] employees of our new company policy in regards to vacations.

　　Notice of your intention to take a vacation must be given to the company no less than     days prior to your vacation. This will enable us to employ temporary help， if necessary，and to schedule vacations in a manner that will not be disruptive to the company.

　　Thank you for your cooperation.