This document provides information on writing good news and bad news letters. It discusses the purpose and features of good news letters, which is to provide positive information to reassure readers. It also discusses bad news letters, which most often involve refusing requests. The document outlines goals and formats for bad news letters, including delivering the news after explaining reasons and maintaining goodwill. It provides two sample bad news letters and things to avoid when writing them. The conclusion emphasizes the importance of maintaining positive relationships when conveying bad news in business letters.