What is good way to reply negative email communication of customer or Client

 To Handle negative email form Customer We need to follow below Instruction. This could be tricky situation so we need to take care those email more than other communication.

When we receive a negative mail or communication from customer. We have to present the Facts & proper logical sequence of activities. We have to demonstrate why that situation has arises. If we have highlighted any Risk or intimated customer that we might be facing negative result. 

We need to highlight that it was communicated and based on that unfortunately the Risk has occurred. The second part of the mail should contain, how do we plan to pull customer / stakeholders out of that situation. What are the ways and mediums for the same.

Also please make sure that you involve your Senior Manager before sending our response to such communication