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In this video tutorial, Matthew demonstrates how to create a leave of absence letter. He starts by directing viewers to legaltemplates.net, where they can access business forms and locate the employment section to find the leave of absence letter. Alternatively, viewers can search for "leave of absence letter" using a search engine. He explains the necessary information required to complete the letter, including the employee's name, address, company name, and company address. Additionally, Matthew emphasizes the importance of specifying the reason for the leave, whether it be for medical reasons or other details. Lastly, he prompts viewers to indicate the duration of the leave.