Dear First Name Last Name: Buffer Open with a neutral but meaningful statement that does not mention the bad news. Best news/compliment/appreciation/agreement/facts/understanding/apology Reasons Explain the cause of the bad news before disclosing it. Cautious explanation/reader benefits/company policy/evidence matter was considered fairly and seriously/positive words Bad news Reveal bad news without emphasizing it. Provide alternative or compromise, if possible. Embedded placement/passive voice/implied refusal/compromise/alternative Closing End with a personalized forward-looking, pleasant statement. Avoid referring to the bad news. Forward look/information about alternative/good wishes/resale/sales promotion Closing salutation, Provide your full name and contact information Reference: Gufffey, M.E. (2016). Essentials of Business Communication 6th ed. Negative Message: Nelson. Canada