M E M O R A N D U M



TO: [All Personnel]
FROM: [Executive Office]
DATE: [  ]
SUBJECT: [No Smoking Policy]



In the interest of good health employees, [Westcot Industries] has enacted a formal
No Smoking for its executive offices, production facilities, and branch offices around
the country. This policy takes effect at midnight May 31.



Health care specialist has proved beyond doubt that smoking is harmful to the general
health of both the smoker and those working around him or her. In the interest of
the well being of all employees, no smoking will be permitted on company property
before, during, or after formal work hours. This policy extends to management, staff,
visitors, suppliers, and family.



In addition, [Wescot industries] has enacted a policy of reimbursing employee for the
costs of all recognized smoking cessation classes or workshops for themselves and their
immediate families. Our purpose is not penalize employees who smoke, but to help
them develop a more healthful lifestyle.


Any questions about this or any other company policy should be referred to the
executive offices