As per the offer letter that I signed when I accepted my current job in January 2005, I am required to give a 30-day notice of resignation. Can the company sue me if I give a two-weeks notice instead and leave after two weeks notice period has ended?
Thanks,
Mayur

You would need to have the offer letter reviewed by a local attorney to see whether it rises to the level of an enforceable contract. Most offer letters are not contracts, but we can comment on a document we haven't seen. If it is a contract, then, yes, you can be sue for breaching it. If it's not a contract, well.... Anybody can sue anybody for anything. Whether they would prevail in a lawsuit if there's no contract is debatable.

I believe it is not a contract. The offer letter starts with usual congrats followed by my start date, salary, and benefits. Then it says "The above terms are not contractual. They are a summary of our initial employment relationship and are subject to later modification by the Company. Your employment with XYZ will be "at-will," meaning that either you or the Company may terminate your employment relationship with 30 days notice unless dismissal is for cause, in which case dismissal may be immediate."

IMHO, that 30-days notice is not contractual based on their own contentions, therefore not mandatory.

The employer can file a lawsuit regardless. I doubt it would get very far, but I further doubt the employer, after receiving sound legal advice, would do so whether they viewed it as mandatory or not. Unless you offer us reason to think otherwise, I doubt that the employer could demonstrate damages that would sustain a claim against you. Yet, even if they could, it is my best guess that those so-called damages would be nominal compared to the cost of litigating the matter.

In sum, I would not worry ... however, if the employer threatens you with legal action, then you should certainly seek legal counsel.

MA is an at-will employment state - since the letter is a letter and not a binding contract you are not required to offer a 30 day notice ... it's simply a request.