This document provides guidance on writing messages that deliver bad news or refuse requests. It discusses both direct and indirect approaches. For the indirect approach, it recommends starting with a positive buffer statement before revealing the bad news. This could be praise, an appreciation, finding common ground, or demonstrating understanding. It then suggests explaining the reasons for the bad news in a factual, non-blaming manner. The message should end on a positive note by providing alternatives or emphasizing what can be done going forward. For the direct approach, going straight to the bad news is best when the audience prefers directness or the relationship is strained.