bad news memo 1

In a memo, tell the person whose report you have read that the company/community/etc. WILL NOT be implementing the recommended solution to the problem he/she has proposed. You will have to be creative in offering reasons why the solution cannot be implemented (money, opposition from stock holders, higher command or management, etc., are typical reasons for such decisions). Here is a helpful explanation of how to handle such a memo:

http://web.ics.purdue.edu/~pbawa/421/examples%20of%20bad%20news%20memos.html