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NEW YORK (AP) _ The New York Daily News plans to lay off as many as 20 employees, according to The Newspaper Guild, making the paper the latest to cut staff in difficult times.

The union said in a statement Monday that the staff cuts, which it learned about last week, could begin as early as Friday.

Most of the cuts will come from the editorial department, the guild said, and the only departments that will avoid cuts will be advertising and circulation. A handful of managers will also be dismissed.

The guild said it urged the Daily News to consider voluntary buyouts before making staff cuts. The New York Times has laid off 116 people at its online unit since the beginning of the year and is offering buyouts to other employees. Knight Ridder and Dow Jones & Co. have also announced layoffs.

A spokesman for the Daily News did not immediately return a phone call seeking comment.