Please review Chapter 7, Bad News Messages section beginning on page 118 of your textbook

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Please review Chapter 7, Bad News Messages section beginning on page 118 of your textbook. (I will give access to this book to the tutor that starts working with me on this question)

Follow the three steps outlined on page 120 to compose a letter with a negative message.  This letter may refuse a request, delay an order, or register a complaint -- all examples of situations that require communicating "bad news". 

Research current news headlines that would require a business to send "bad news" to their customers, clients, or general stakeholders.  Supply all information necessary to write this letter following the correct format.  You may make up the name/address of who you are writing to.