This document provides guidance on writing negative messages in an indirect and tactful manner. It discusses the importance of understanding the purpose and considering the recipient's perspective and emotions when delivering bad news. The direct method of simply stating "no" is not recommended as it can shock the recipient and damage goodwill. Instead, the indirect approach frames the bad news in a positive way by first ensuring understanding and acceptance, maintaining the recipient's goodwill, and minimizing future correspondence. Sample language and techniques are provided for delivering negative information diplomatically while still being considerate and truthful.