This document provides guidance on writing goodwill messages and letters to foster positive business relationships. It discusses the importance of goodwill communications and provides examples of different types of goodwill letters including letters of congratulation, thanks, apology, condolence, as well as letters conveying unwelcome news or refusing requests. Specific tips are given on drafting goodwill letters, including being brief, sincere, courteous and friendly while also addressing the recipient appropriately based on the circumstance or relationship.