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After a short stay in MEIYUE LEATHERWARES CO. Ltd, I’ve got a reply from Zhuhai XingYuan Development Co., Ltd. This company is an import and export company. I like it very much though it is not a very big company, because I think I can learn a lot from it. I’m lucky!

Our business is thriving, almost everyday we can receive orders, we are heavily engaged and everyone in our company is as busy as a bee. Of course all businesses are only too glad to have orders coming their way. But to our regret, some orders are very small, and this will make a lot of trouble and increase the shipping and office costs if we fulfill the order. So, this morning my boss Ms. Nagle asked me to write a refusal letter to a small-order client in a “cautious” way as she put it.

What’s the cautious way? I am not sure. I would say “no” frankly if I didn’t feel like a“yes”, but Ms. Nagle wanted me to write in an indirect way of saying “no”. I thought for a while, and drafted the following letter to cancel the small order.

It is a great pleasure to receive your first order for 60 dozen toys. But we are very sorry to inform you that your order No. 3268 has to be canceled as you haven’t reached our minimum amount for every order.

In an effort to minimize shipping and office costs, we have established US$6,800 as the minimum amount for every order. The savings that result from this company policy are passed onto our customers.

Provided that you supplement your original order so that the minimum figure is US$6,800, we will be delighted to process it immediately and ship it as required.

Looking forward to your favorable reply.

If Ms. Nagle read this letter, she must be unsatisfied with Cindy’s work. The tone is much more offensive and objective. Cindy seems to have a lot to learn in her professional attitude as well as her writing skills. Although she had a good beginning sentence, but the following information is too rude to accept for the customer. A refusal letter for business purposes is not just a matter of saying “no”, even if you decline a dinner invitation from your best friends, you have to offer some explanations, let alone your customer! In such cases, efforts should be made to retain the customer and to keep goodwill.

As for specific places to be improved, I think Cindy needs to add some explanations for her refusal and the explanation for the refusal takes the “You” attitude instead of “We”attitude. And refusing an order on the ground of company policy doesn’t sound really plausible.

Compare it with the revised version below:

We shall be happy to see you take advantage of our savings plan by increasing your order to the minimum. Of course we can also take your order as it stands, and then we will add a handling charge of $90. Please let us have your preference so as to enable us to process it immediately and ship it as required.

We have to be extremely careful in refusing such first-time small orders. Small orders now may lead to large orders in the future. Small customers may grow into large ones. For most trial-order customers, to start with a small quantity may be a cautious business practice. So the seller accepts the small order but adds a handling charge so that he can still earn a profit from the small order. Or even better, the customer can accept the minimum order quantity without additional charges. This can make his customer happy and make himself earn more money in the long run.

The purpose of a business is to provide services to the customers and meet their demands. Only by so doing can a business survive and thrive. But no business can meet all the demands of all the customers all the time. In other words, a business sometimes has to say “no” to its customers.

Nobody would like to receive a “no” answer. And the negative effect of refusal may damage business relations. So, a skillful manager will try his best to reduce the negative impact. As a matter of fact, the ability to say “no” tactfully to customers is essential to the success of a business.

The term “refusal” means “no”, which not only sounds unpleasant, but also rude. Writing a letter containing a refusal is usually difficult. Hence, the refusal is usually kept for the last. It is true that refusal letters carry bad news, but the vocabulary and content should not be rude. Say “no” tactfully to customers while writing refusal letters. In order to refuse politely, try to avoid negative words and keep the tone of the letter as positive as possible. It helps to soften the blow, while breaking the news. Clearly state your reasons and be polite and sincere.

In writing refusal letters or bad-news messages, usually we follow the general structure that covers most bad-news messages, as discussed below:

1. Begin with a buffer

A buffer is a device or a piece of material for reducing the shock. In writing about the unpleasant, a buffer is a part that goes before the bad news, which can reduce the negative impact of the bad news. In other words, it is related to the bad news but without the immediate negative impact. A buffer should not be made too long and wordy; it should be relevant and concise.

A good buffer may include the best news, a compliment, appreciation, facts regarding the problem, a statement indicating understanding, or an apology. For example:

1) Your invitation of Jan.15 to address the National Association of Small Business Owners is a most distinct honor to me personally. (showing positive attitude toward the reader’s invitation)

2) We appreciate your concern about the quality of our products.(showing appreciation of the reader’s earlier writing)

3) You have every right to expect the best service when you have placed your orders so often. (demonstrating your understanding of the reader’s problem)

Your purpose is to put your readers in an agreeable or open frame of mind（坦然的心态）, making them ready to accept the explanation that follows.

2. Explain the refusal

When you say “no”, there must be a good reason. Explain why the refusal has to be made. If the reason is presented tactfully, logically and convincingly, the readers may come to the conclusion that the refusal is necessary and based on a careful consideration of the problem.

3. State the refusal

When your readers accept your explanation, much of the negative impact is already absorbed. You are now safe to release your bad news, present it as positively as the situation permits, and make sure that the negative message is made clear. If possible, offer some constructive suggestions.

e.g. It would be possible for you to obtain a trade discount of 2 percent if the payment is made on a cash basis (when refusing a discount request).

No matter how skilled you are, you cannot make your readers happy with your refusal. What you can achieve is to make your reader less unhappy.

Your goal is to direct the readers’ thoughts to some happier things. Do not remind your readers of the negative messages. Do not apologize for your refusal.

Avoid endings that sound canned, insincere, inappropriate, or self-serving. Try to personalize the closing with

● an alternative to the refusal;

● resale or sales promotion.

● Keep your letter as brief as possible.

● Begin with some initial formalities (thank you for your offer, for example) but keep this very succinct.

● Explain your reasons tactfully for refusing. Go straight to the point.

● Move directly on to the refusal. Remember to keep your tone friendly, lest the refusal turn into an accusation or attack.

● Finish the letter with a friendly tone, effectively keeping the door open for future correspondence. You never know what could happen in the future.

Situation: ABC Bank has offered you the position of Marketing Manager, but you found another opportunity which offered you higher salary and more convenience in location. Write a polite refusal letter to Ms. Cruse from ABC Bank to turn down the job.

1. Beginning with something agreeable for both the sender and the recipient

2. Explaining the reasons directly but tactfully

3. Implying the refusal and offering constructive suggestions or alternatives

4. Closing positively to keep the goodwill of the recipient

When we write a bad-news message, we usually use the indirect approach. Indirect approach means we don’t tell the bad news at the beginning. Instead, we begin with some good news or at least some neutral information and put off the bad news until some explanations are made. The main reason for this approach is that bad-news messages may be received more favorably when good news is released first.

The indirect approach enables us to keep the reader’s attention until we have been able to explain the reasons for the bad news. If the bad news is given first, many readers won’t continue reading the letter, and the chance to make a positive impression and explain our reason has been lost. Thus the indirect approach encourages readers to read the whole letter, making it more likely that the positives and the reasons will be emphasized to our readers.

The indirect approach softens the impact of bad news, and revealing bad news indirectly shows consideration for your reader. Whereas good news can be announced quickly, bad news generally should be revealed gradually.

Many business writers prefer to use indirect approach in delivering negative messages. The indirect approach is especially appealing to relationship-oriented writers, and they care about how a message will affect its receiver.

Possible Buffers for Opening Bad-news Messages

1. Best news: start with the part of the message that represents the best news.

2. Compliments: praise the receiver’s accomplishments, organization, or efforts, but do so with honest and sincerity.

3. Appreciation: convey thanks to the reader for doing business, for sending something, for showing confidence in your organization, or for providing feedback.

4. Agreement: make a relevant statement with which both reader and receiver can agree.

5. Facts: provide objective information that introduces the bad news.

6. Understanding: show that you care about the reader.

In announcing a product defect, the writer can still manage to express concern for the customer:

We know that you expect superior performance from all the products you purchase from us, that’s why we are writing personally about the Excel printer cartridges you recently ordered.

7. Apology: if you do apologize, do it early, briefly, and sincerely.

We are genuinely sorry that you were disappointed in the price of the ice-cream you recently purchased at one of our shops. Your opinion is important to us, and we appreciate your giving us the opportunity to look into the problem you describe.

Techniques for Deemphasizing Bad News

● Avoid the spotlight. Put the bad news in the middle of a paragraph halfway through the message.

● Use a long sentence. Don’t put the bad news in a short, simple sentence.

● Place the bad news in a subordinate clause.

e.g. Although we have no position for an individual with your qualifications at this time, we are pleased that you thought of us when you started your job search.

● Be clear but not overly graphic/detailed.

Instead of this: Our investigation reveals that you owe three creditors large sums and that you were fired from your last job.

Try this: Our investigation reveals that your employment status and your financial position are unstable at this time.

● Imply the refusal.

Instead of this: We cannot contribute to your charity this year.

Try this: Although all our profits must be reinvested in our company this year, we hope to be able to support your future fund-raising activities.

● Suggest an alternative.

Although the cashmere sweater cannot be sold at the erroneously listed price of$18, we can allow you to purchase this $218 item for only $118.

● Use the passive voice.

Instead of this: We cannot make a contribution at this time.

Try this: A contribution cannot be made at this time.

Passive-voice verbs focus attention on actions rather than on personalities. They are useful in being tactful.

Active Voice: I cannot allow you to return the VCR because ...

Passive Voice: Return of the VCR is not allowedbecause ...

Active Voice: Ryan checked the report, but he missed the error.

Passive Voice: The report was checked, but the error was missed.

canned: adj. 录音的

personalize: v. 亲切

plausible: adj. 貌似真实的，似乎合理的；

open frame of mind: 坦然的心态

freebie(s): n. 免费赠品

succinct: adj. 简洁的

accusation: n. 谴责

overly: adv. 过度地，极度地

Beginning with a buffer

We were pleased to receive your order of... for a further supply of 500 air-conditioners. We appreciated your continuing confidence in our products.

Thank you for your inquiry of 23 August. We are always pleased to hear from a valued customer.

We are pleased to receive your letter of... in which you request to... We appreciate this opportunity to serve your needs.

We understand your concern about the... you mentioned in your letter of May 6th.

In order to minimize shipping and office costs, we have established... as the minimum amount for every order.

Your plan sounds excellent and we are sure that it will bring lots of benefits to your personnel. But we will have to...

As we are going to launch a new serial of products onto the market, we need to have adequate funds to facilitate this promotion.

As you know that owing to..., we will not be able to meet the agreed delivery date.

Much as I should like to attend your exposition, my schedule will be fully engaged next week.

That has been a difficult decision for me, but I believe...

We are sorry that we are unable to comply with your request.

Unfortunately, we are not in a position to accept your request.

Unfortunately I have a schedule conflict and I will be unable to attend the forum.

Much to our regret, we are unable to accommodate your request.

After much consideration, we have decided...

Unfortunately, it is not possible to... because...

Offering a constructive suggestion or an alternative plan

We are now enclosing a new brochure in which you can know about my newly issued regulations regarding this product.

We have referred to your letter to one of our counterparts, which specializes in this line of services.

If you have any other projects, however, please let us know as we are always open to new investment proposals.

But we can only offer your order on the basis of a confirmed, irrevocable letter of credit.

I am checking with other manufacturers in the area who are working with the materials you want. They may be able to give you the quality you desire at a fair price.

Should you require any further information, please do not hesitate to contact us.

We are looking forward to receiving your favorable reply and always ready to entertain your consistent orders.

Thank you for giving us this opportunity to explain this situation.

We are pleased to do business with your organization and will continue to serve you with quality industrial equipment.

We look forward to the opportunity to serve you again.

1. When a problem occurs, under what circumstances should a business professional write a letter?

a. When personal contact is not possible.

b. When formal documentation of the incident is needed.

c. When the company wants to promote goodwill.

d. All of the above.

2. Which of the following is the most important part of a bad-news letter?

3. The best opening for a bad-news message is

a. giving the reasons for the bad news.

b. refering immediately to the bad news so that it’s not hidden from the reader.

c. noting the date of the letter being answered.

d. making a neutral comment related to the main idea.

4. Which of the following is the best buffer for a bad-news letter?

a. Thank you so much for inviting me to speak at your annual awards dinner.

b. I’m afraid I won’t be able to accept your invitation to speak at your annual awards dinner.

c. Your annual awards dinner honoring outstanding graduates is certainly a worthwhile event.

d. I can think of no greater honor than to be asked to speak at your annual awards dinner.

5. Which of the following is the best advice to follow when explaining bad news?

a. Because it’s important for the reader to understand the reasons behind bad news, it’s acceptable to cite confidential reasons.

b. It’s best to include a statement that says the bad news results from company policy. Most readers will understand this explanation.

c. The explanation should always follow the bad news so that the reader will better understand it.

d. An effective explanation shows the reader how someone or something else will benefit.

6. Which of the following statements most effectively implies a refusal?

a. We are sorry that we cannot contribute at this time, but we may be able to in the future.

b. Although our profits are now being reinvested in the firm, we hope to be able to contribute in the future.

c. Although we cannot contribute at this time, we may be able to in the future.

d. Unfortunately, we are prevented from contributing at this time, but we may be able to in the future.

7. Which of the following statements most effectively subordinates（辅助）the bad news?

a. Although we will keep your resume on file, we have no openings at this time.

b. Although no openings are available at this time, we will keep your resume on file.

c. Because we have no openings in your field at this time, we are unable to consider your resume.

d. Your resume is excellent, but we do not have any openings at this time.

8. Which of the following is the most effective opening for a letter that refuses a job to a candidate who has been interviewed?

a. We enjoyed talking with you last week about your background and the excellent business administration program at the University of Georgia.

b. Ms. Day and I were extremely impressed with your performance in our recent interview.

c. Although we are unable to hire you at this time, your interview was excellent.

d. The football team at your college is certainly having a great season!

9. If an alternative to a refused request is available, its best location is

a. within the buffer so that the reader develops the proper mindset（心态）before reading the bad news.

b. as part of the transition that leads to the explanation.

c. before the bad news is revealed.

d. immediately after the bad news is revealed.

10. Which of the following is the most effective closing for a letter refusing contributions to charity?

a. We are sorry that our financial condition at this time prevents us from contributing to your beneficial project.

b. If you have any questions about this issue, please feel free to call.

c. If you had written earlier, we might have been able to accommodate your request.

d. We hope that our financial status will improve so that we will be able to support worthwhile projects like yours next year.

Translate the following sentences.

1. We appreciate your continuing support and confidence in our products.

2. As you know that I am fully engaged with a conference during that period.

3. We are checking with other manufacturers in the area who are working with the materials you want. They may be able to give you the quality you desire at a fair price.

4. 我非常想出席你们的博览会,但下周的日程已安排满了。

5. 非常遗憾的是我们不能满足您的要求。

6. 如果将来还能为您服务，请立即与我们联系。

Convert the following statements from active to passive voice.

1. I am unable to make cash contribution this year because of unusually high taxes.

2. We cannot process your application this month.

3. I have examined your employment record and found that you have little cost accounting experience.

4. Mark made a programming error that delayed our project.

The following statements are taken fr om the text of a letter of refusal. Rearrange the sentences in a correct order.

1. We have contacted the shipping company and regret to tell you that you are unable to comply with your request.

2. We are very sorry that we are unable to advance shipment.

3. Thank you for your letter of 19 January requesting earlier delivery of goods under your purchase contract No. 954.

4. We have been informed that there is no available space on ships sailing from here to your port before 5 April.

5. We will, however, do everything possible to ensure that the goods are shipped within the contracted time.

Read the following letter and fill in the blanks with the missing information marked A to H.

A.control　　　　B.experimentation　　 C.resist　　　　D.economical

E.advertising　　F.concerning　　　　　G. reminder　　　　　　H. apparent

Certainly, you have the right to expect the best possible service from Do-Craft fabrics. Every Do-Craft product is the result of years of 　1　. And we manufacture each yard under the most careful 　2　. We are determined that our products will do for you as we have claimed.

Because we want our fabrics to be satisfactory, we carefully inspected the photos of Do-Craft fabric 103 you sent us through our laboratory. It is 　3　that each sample has been subjected to long periods in extreme sunlight. Since we have known from the beginning that Do-Craft fabrics cannot withstand exposure to sunlight, we have clearly noted this in all our 　4　. It is in the catalogue from which you ordered, and in a stamped　5　on the back of every yard of the fabric. Under the circumstances, all we can do　6　your request is to suggest you change to one of our outdoor fabrics. As you can see from our catalogue, all of the fabrics in the 200 series are recommended for outdoor use.

You probably also will be interested in the new Duck Back cotton fabrics listed in our 500 series. These plastics-coated cotton fabrics are most　7　, and they 　8　sun and rain remarkably well. If we can help you further in your selection, please contact us at service @pinnacle. com.

The following is an ineffective memo that announces bad news to the employees. Point out the shortcomings of each paragraph and rewrite it. Try to make the memo more effective.

Beginning January 1 your monthly payment for health care benefits will be increased to $109 (up from $42 last year).

Every year health care costs go up.

Although we considered dropping other benefits, Midland decided that the best plan was to keep the present comprehensive package. Unfortunately, we cannot do that unless we pass along some of the extra cost to you. Last year the company was forced to absorb the total increase in health care premiums（保险费）. However, such a plan this year is inadvisable.

We did everything possible to avoid the sharp increase in costs to you this year. A rate schedule describing the increases in payments for your family and dependents is enclosed.