Prepare a one- or two-page letter announcing bad news such as rejection for a job, layoff, demotion, or denial of a request for a raise. The letter should use one of the standard formats, and have these parts:

Heading that includes the date, your return address, and the name and address of the person receiving the letter
Salutation (Dear Sir, Dear Ms. Ramos, etc.)
Subject line – brief explanation of the subject
Opening that provides context for the bad news (but doesn’t announce it)
Body that provides the details of the bad news: what it is, why it is necessary, when it will be effective, what the recipient should do
Conclusion that softens the bad news
Complementary close (Your truly, Sincerely, etc.)
Signature (Your signature, with your name typed beneath it)

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