I feel very bad to hear that, you are asking for motivation for employees for not getting their salaries for the last few months. At the end of the day everyone works for their bread and butter.
I understand your situation but in these days the prices of any product is touching the sky, no motivation letters will feed the employees and their family. Even. if we get salaries in time also we are unable to meet the expenses. It is better you discuss with the management to find a solution to arrange the salaries to celebrate the coming festivals. If you feel that, my words hurt you, please forgive me.
Thanks and Regards
19th October 2012 From India, Hyderabad