Relieving letter format when company is closing and employees resigned

Mrudula D
Dear all Seniors and members,
We are a small sized software company and we have branch office which is kept separate for running an online newsportal since 2011.
Now company has decided to close newsportal /branch office. Because there is no revenue from newsportal and maintenance cost is huge.
accordingly, we served notice to (Only remained now) three employees about closure. They have understood the situation and sent their resignation.
In this case employees are resigning and we have to give them relieving letter. my query is what to write in reliving letter (which usually contains "He/She left the services on her own accord for better prospects and career growth".) instead of this what would be appropriate matter because company is compelled for terminating employees and also employees don't have any better opportunity..pls suggest proper wordings for reliving letter.
Your learned reply will be valuable. Thanks.
Regards
Mrudula D.
Maharashtra
Prashant B Ingawale
Better to mention below line only as other statement may trouble you in future regarding other financial implications.
He/She left the services on her own accord for better prospects and career growth"
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