Answer to Question 1
End with a forward-looking thought.
Example: We look forward to continuing to assist you with your global expansion needs.
If an alternative exists, end your letter with follow-through advice.
Example: We would be happy to give you advice for submitting your scholarship application next year.
Offer good wishes.
Example: We wish you the best in finding an exciting and challenging position in the hospitality industry.
Offer freebies.
Example: Enclosed is a coupon for 20 percent off your next purchase at Eddie Bauer.
Provide resale or sales promotion information.
Example: Be sure to visit our website soon for a preview of our exciting new products.
Answer to Question 2
Place the bad news in the middle of a paragraph.
Example: We just learned that when our contract with Park-Ur-Self expires in two months, the annual rate will increase by 20 percent. Because our profits are down this year, we will no longer be able to afford the cost of this contract. We have, therefore, come up with several ways that you can keep your parking and commute costs down.
Put the bad news in a subordinate clause.
Example: Although I am unable to speak to your class next week, I am available near the end of the month to make a classroom presentation.
Use the passive voice.
Example: An error in the 2014 financial statements was discovered.
Accentuate the positive.
Example: We'll ship your order as soon as we receive your purchase order.
Imply the refusal.
Example: I'll be attending a conference in San Francisco on the date of your annual dinner.
Suggest a compromise or alternative.
Example: Although your credit application cannot be approved, we suggest you reapply with a suitable cosigner.