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I would not normally recommend sending a letter like this. I usually try to leave a plac eon good terms where possible.

But I have to admit that I am also not sure that there will be as bad a reaction as some here forecast. We just may be jumping at shadows in fear of a response. It is much more likely that the letter will just get filed and no one will ever notice or care. If anything, the mailing of it to the CEO without giving the lower level management a chance will get them more irritated at you for jumping the chain of command than I think the gun issue will. My experience is that managers tend to get much more irritated at jumping the chain than at the issues raised themselves. They will understand appealing their decision but they really want their chance to solve the problem before it goes higher.

So, if you have already lined up another job and want to send this letter, I say more power to you. But do it smartly. Send it to one manager at a time, starting with the HR manager, then after you get a response from him send it to the legal division. Only after you get unsatisfactory responses from them would I move it up the chain to the COO or CEO. And I would also put the local manager somewhere in that chain before it goes to the top. You might get a favorable response earlier than you would think. It is not probable but it might happen.

EDIT: One other thought came to me as I hit enter. Are you prepared to stay if you do get the response you want? Raising the issue and getting a good answer then leaving anyway might really cause some problems in your reference letters later.