The document provides guidance on writing bad news messages. It discusses choosing between indirect and direct approaches and establishing the proper tone from the beginning. The indirect approach aims to ease the reader into the bad news and help them understand the decision is fair while still building goodwill. This is done by opening with a buffer statement, giving reasons, refusing, offering alternatives if possible, and closing positively. Specific buffer techniques are outlined as well as tips for explanation, making the decision clear, and concluding on a positive note. The direct approach is best for internal memos, routine business bad news, audiences who prefer directness, situations demanding firmness, or minor negatives.