Subject: The up side of Y2K

 Date:    January 1, 2000

 Re:      Vacation Pay

 Dear Valued Employee:

 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