This document provides guidance on writing effective negative messages. It discusses that the purpose of a negative message is to convey unpleasant information while maintaining goodwill. It recommends two approaches - direct or indirect. The indirect approach is considered best. It involves using a buffer at the beginning to soften the impact, then providing reasons and information before stating the bad news, and closing positively. The document provides examples of buffers, how to structure the reasons and bad news, and how to write a positive conclusion.