Identify your reader's/client's needs and expectations: Put yourself in their shoes to figure out the impact on them - was there money/time/ trust lost?, Acknowledge their feelings., What are your/your company's needs?: What are your organisation's values/policies?, Where do you have room negotiate and where do you need to strictly stick to the policy?, Think about how to best satisfy both sides: Accept responsibility, Maintain a positive tone, Focus on a solution, Try to offer an alternative,

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