Motorola is in the process of reducing its workforce by approximately 2,600 employees, according to a document filed yesterday with the U.S. Securities and Exchange Commission (SEC).

The company did not provide a reason for the cuts. Problems with declining market share in the cell phone business are well documented, but the company said that all three of its business segments, as well as various corporate functions, are affected.

The cuts come in the context of national unemployment trends; the U.S. Labor Department today said the country lost 80,000 jobs in March, the third-straight month of increasing unemployment.

Motorola has laid off nearly 10,000 employees in the last year. The result of the most recent round will be a net pre-tax charge in the first quarter of 2008 totaling approximately $104 million, comprising $113 million in charges for severance costs, partially offset by $9 million in reversals for accruals from prior periods that are no longer needed.

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