Dear …

It is with mixed feelings that I announce to you today, the decision I have made to sell my __(type)__ practice. Having my own practice for __(#)__ years has been a very rewarding experience and I have enjoyed the relationships I have built with my clients. This wasn`t an easy decision for me, but after long consideration, I finally decided that the timing was right for me to sell my practice. Though I will miss the many relationships and friendships I have built over the years, I am looking forward to __(a long awaited retirement/having time to finally do some fishing, etc…)__.

I would like to take this opportunity to introduce to you, __(name)__, who will be taking over this __(type)__ practice effective __(date)__. Rest assured __(he/she)__ is a very competent __(accountant/lawyer/etc.)__ with __(#)__ of years experience behind __(him/her)__. It was important to me to find a good fit for my clients and I feel confident that you will find __(name)__ to be very knowledgeable and a pleasure to work with.

Thank you for your business support over the years. It was my distinct pleasure to have been of service to you and I wish you continued success and prosperity in the years to come. Sincerely,