In this analysis the authors introduce three memos announcing layoffs in Chinese companies. The three memos, translated from Chinese, are from: (1) Hewlett Packard China, an American company doing business in China; (2) UT Starcom, founded in China; and (3) Rizhao Steel, one of China's largest steel manufacturers. Comparing the Chinese and American layoff announcements suggests ways in which cultural factors shape the rhetoric of business communication. The Chinese memos place a much greater emphasis on emotional appeals and the personal impact of the layoffs, whereas the American memos focus primarily on logical appeals outlining the relationship between the layoffs and the company's financial future. [The memos analyzed for this article are presented as "Appendixes," available at http://dx.doi.org/10.1177/1080569910377276.]