This document provides guidance on writing effective bad news messages. It recommends adopting a positive attitude by putting oneself in the reader's shoes and avoiding criticism. It suggests using an indirect approach with a buffer, explanation, implied decision, and positive close. Direct plans can be used for routine messages. When refusing requests, honesty and tact are important. Admitting mistakes upfront and including appreciation when resigning are also advised. The overall goal is to convey bad news respectfully while maintaining goodwill.