Dear [name of employee]
RE: POOR ATTENDANCE
Following the absence counselling meeting on [date] I am writing to remind you of the improvement that is required in your attendance.
As I explained at this meeting, whilst the Company can not reasonably expect its employees to be in full attendance all of the time, there are certain levels of attendance which the Company considers to be unacceptably high. Persistent short term absences, such as in your case, can be particularly disruptive, which is why the Company monitors attendance and has a policy to manage and control absence.