[Your Business Name]
[Street No., Suite No.]
[City, State ZIP]
[Today’s Date]

To [Customer Name]:

After [Number of Years in Business] years in business, [Your Business Name] has decided to close our doors. We can’t fully express our deep gratitude for your business and support. Working with [Name of Business/”you”] has been nothing but an absolute pleasure.
Our last effective day of business will be [Intended Date of Closure]. Until that date, we will continue to service your account as normal. If you would like any changes to your account before [Intended Date of Closure], please contact us at [Business Phone Number] or [Business Email Address]. We ask that, regardless of any account changes, you pay all outstanding invoices in full by [Payment Date]. 
If you would like your records or account information transferred to another business, please notify us by [Date of Records Transfer]. We will automatically send your account information to your office by [Date of Transfer to Customer’s Office] unless notified otherwise.
[Insert Optional Paragraph Here Listing Competitors You Recommend.]
Please contact us with any questions or comments. Our commitment to providing you the best service and support is still our top priority. Thank you again for your business.
Sincerely,

[Your Name]
[Title], [Your Business Name]