This document provides advice for saying "no" politely in different situations in English: 1) Declining an invitation by expressing appreciation but having other commitments; 2) Declining a request for help by expressing regret but inability; 3) Declining a request for action by providing a reasonable explanation. It also discusses saying "no" to praise, offers of help, and suggestions while still showing appreciation for the other person. The document aims to teach appropriate phrasing to decline requests and offers politely in English.