Dear Employee,

Due to the current financial situation caused by the slowdown of economy
since last Christmas, management has decided to implement a scheme to
put workers of 40 years of age on early retirement. This scheme will be
known as RAPE (Retire Aged People Early).

Persons selected to be RAPED can apply to management to be eligible for
the SHAFT scheme (Special Help After Forced Termination). Persons who
have been RAPED and SHAFTED will be reviewed under the SCREW scheme
(Scheme Covering Retired Early Workers). A person may be RAPED once,
SHAFTED twice and SCREWED as many times as Management deems appropriate.

Persons who have been RAPED can only get AIDS (Additional Income for
Dependants of Spouse) or HERPES (Half Earnings for Retired Personnel
Early Severance). Obviously persons who have AIDS or HERPES will not be
SHAFTED or SCREWED any further by management.

Persons staying on will receive as much **** (Special High Intensity
Training) as possible. Management has always prided itself on the amount
of **** it gives employees. Should you feel that you do not receive
enough ****, please bring to the attention of your Supervisor. They have
been trained to give you all the **** you can handle.



Sincerely,


The Management




:big grin: