It may not be possible to make your client or customer happy with the news you have to convey, but you may be able to structure your message to create a positive feeling and maintain goodwill. The following 3 points can help with this:
1. Appeal to your customer’s ability to reason. When you have a reason that readers will understand and accept, provide that reason before giving the negative information.
2. Remember that one of your goals when conveying negative messages is to reduce future correspondence on the same subject; therefore it’s wise to insure that you clearly present the negative information just once.
3. If a compromise or alternative is available go ahead and present it then end on a positive note, with a forward-looking statement.