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In this video, Matthew guides viewers on how to create a leave of absence letter. He starts by directing them to legaltemplates.net, where they can find business forms and specifically the leave of absence letter under the employment section or by searching online. Matthew emphasizes filling in necessary details, including the employee's name (Mats King), address, company name, and company address. Viewers are prompted to specify the reason for the leave, such as medical reasons, and to provide additional details if desired. Finally, he instructs them to indicate the duration of the leave, including start and end dates.