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I am also leaving because I do not see the potential for me to grow into a decision making position within this company.

While I can accept that a privately held company desires to keep certain financial records confidential, it would have been beneficial for your key managers to understand the financial condition of the company. By being exposed to information such as the cost of goods sold, sales, general and administrative expenses and manufacturing overhead expenditures, we might have provided some fresh ideas on how to make the company more profitable.

But you never shared this information, despite the fact that I raised this concern in my last performance appraisal.

These things would be more bearable if it weren’t for the fact that you put a freeze on raises and promotions. While I understand that these are tough times and company cash must be preserved, how can you reconcile this decision with the luxuries the company can afford?

For example, you announced in last year’s staff meeting that the company purchased an expensive membership at a very exclusive country club. Additionally, you have taken some long vacations despite the downturn in sales.

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This seems to be a disconnect between what the company can provide its senior management (who are benefiting from the downturn) as opposed to what it can afford to provide its workers.

Over the past few years, I have noticed yet another disturbing trend in the company. It seems there has been a great deal of favoritism displayed, as raises and promotions have been given to people for no explained reason.

This has caused me to question the integrity of the people who make and accept these decisions. I could understand if the individuals promoted made noteworthy contributions, but most of these promotions were questionable because the individuals lacked the training, experience and education to do the job.

I was under the impression that this organization did not promote based on seniority, but it appears to me that the decision on who to promote is based on personal loyalty to the boss, and not necessarily upon the commitment to doing the right thing.

I will miss the people that have become my friends, and I believe that I have been a productive and profitable employee for this company.

Thank you for allowing me to further expound upon my reasons for leaving, and I wish you well.

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Part of the layoffs have been administrative staff, so I now find myself copying, stapling, collating, filing and performing basic clerical tasks. Would you not agree that this is not the best use of time for someone at my salary level?

You have told me many times that it is likely I will work on any day that ends in the letter “y”, but you must understand that I am not an owner. I have a salaried position and receive a paycheck, not dividends or profits.

I don’t think that you should expect me to have the same passion about this company as you do.

On a positive note, I do believe that if you provided employees with incentives, it would make a big difference in how the company is perceived. However, after waiting for 4 years to see such a program, I determined that you were never going to offer this to your employees.

The continual change in direction and lack of sustained focus may serve your need for busyness, but it has not (in my opinion) moved the company forward. People never seem to know what is happening next, so they simply show up at work wondering if “the plan” will change, and it usually does.

Other than increasing company sales, I have never been too sure of the company’s goals. Because you never provided objectives, work that my department completed and sent to you was frequently rejected, damaging morale.

Additionally, I found that you never allowed your management to make any decision of consequence.