This document provides guidance on writing sensitive and negative messages, specifically adjustment letters. It discusses including context, an explanation of facts, a clear statement of the bad news, and a gesture of goodwill. Tips include avoiding repeating bad news, sandwiching it, and separating emotions from writing. When writing adjustment letters, address the reader respectfully, explain any causes and adjustments, express appreciation, and avoid recalling problems in the closing. The tone should be professional, respectful, sincere, and assertive without being defensive, demanding, or aggressive.