Much has been written about how to grow a business. Sadly, however, given the daunting business survival statistics, most businesses never get an opportunity to scale up. They start small and stay small, and many eventually shut down, whether sooner or later. Of those few that do begin to scale, the effort to scale up often fails to last, and the all-too-familiar roller-coaster of life in business heads, or threatens to head, downhill. Thus, a far more common challenge is that of scaling down: How to gracefully scale down and close a business – with your reputation, trust, and dignity intact – and live build another business, in another arena, on another day.