This is what I would send:

"Dear DCM,

While I have loved having Susie in my care, I completely understand if the changes to my business no longer work for your and your family. Should you decide to pull your child please follow the contractually obligated two week notice. If you need assistance in your child care search the Child Care Referral Agency can be reached at 555-5555. If you choose to continue in my care, the new handbook applies.

As my business grows, I find I must make changes to accommodate my needs as well as those of all my clients. Thank you for your understanding.

Sincerely,
Happy Provider"

The *only* thing I would say to her is "If my child care no longer meets your needs, I understand if you need to leave" and "Is this your two week notice?" if she keeps complaining.

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