This document provides guidance on effective business writing strategies. It discusses the key steps of planning, composing, and revising. Specific tips include knowing your audience and purpose, using a conversational style, and employing positive language. For unpleasant situations like refusing a request, it recommends an indirect approach by beginning with neutral information before stating the negative news, and closing on a positive note. The document also contrasts direct versus indirect approaches and provides guidance on writing for different audience reactions, such as using an attention-grabbing opening for uninterested readers.