January 4, 2000

 Dear Valued Employee:

 Re: Vacation Pay

 Our records indicate that you have not used any vacation
 time over the past 100 year(s). As I'm sure you are aware,
 employees are granted 3 weeks of paid leave per year or pay
 in lieu of time off. One additional week is granted for
 every 5 years of service.

 Please either take 9,400 days off work or notify our office
 and your next pay check will reflect payment of
 $8,277,432.22 which will include all pay and interest for
 the past 1,200 months.

 Sincerely,

 Automated Payroll Processing