who can do this

Write a 1- to 2-page formal letter or memo in which you communicate a negative message. You may select from one of the following scenarios:

• Tell your investors or employees about a recent decrease in your company's stock value.
• Inform employees of a coming round of layoffs at your place of business.
• Communicate displeasure with a business' or vendor's work practices or product.
• Inform a customer that you are unable to refund his or her money or accept a returned product.