The document provides guidelines for writing effective bad news messages in business communications. It recommends using an indirect approach by buffering the bad news with positive statements, then explaining the circumstances tactfully before stating the bad news. It also suggests providing alternatives when possible and closing positively by expressing appreciation and looking forward. Specific tips include de-emphasizing the bad news, using conditional statements, focusing on what can be done rather than cannot, and avoiding apologies or hiding behind policies. The goal is to convey the bad news clearly but kindly.