1. Paragraph Context or Buffer- open with a neutral but meaningful statement or two that does not mention the bad news but reminds the reader of the context under which you are writing.

2. Paragraph Reasons for Bad News explain the causes of or reasons for the bad news before you disclose it. This prepares the reader for the bad news.

3. Paragraph (can stand in its own line or some writers put it at the end of the 2^nd paragraph) Reveal the bad news without emphasizing it. Simple and direct.

4. or Last Paragraph goodwill closing- end with a forward looking pleasant closing that neither belabors the point or apologizes. Many writers include their contact information and an encouragement to get in touch with them if the reader has questions

You are the Customer Service Manager at a reputable and profitable camera and photo supply company. One of your best customers, John Suel, has written you an angry letter demanding that you replace his digital video camera because it is no longer working properly. He wrongly believes it is still under warranty because he purchased it within a year, but the warranty on his camera was only for 3 months. You cannot replace his camera but you do not want to anger him and lose him as a customer. You need to write him a letter letting him know that you cannot replace his camera but you can repair it. All he needs to do is carefully package the camera, ship it to the Repair Department at make up a company name and address, include his name and contact info, and a brief description of the problem (BTW, these blits of information are perfect for bullet points). Normally you would charge $120 for this but because he is a valuable customer, you can waive this fee or include a gift card for his next purchase. Your call. Feel free to add details to fill in the story but do not change the basic issue.

Context: why are you writing him? What are you responding to? Customers like to hear that you have received his letter and that you have researched or taken on his case or something like that.

Reasons: his warranty has only for 3 months

Bad News: you cannot replace his camera

But you can . . . (this can be in a separate paragraph after the bad news)

Goodwill closing: maybe mention the waving of the fee or some of the fee or the enclosed gift card as well as that he is a valued customer.