When closing a negative message organized using the indirect approach, you should always ________.

A) encourage further communication relating to the matter
B) imply that the matter is open to negotiation
C) act as though the negative news never happened
D) emphasize your respect for the audience

When closing a negative message organized using the indirect approach, it is essential to emphasize your respect for the audience. It helps to maintain a good relationship with the audience, and it is a professional way of ending the message. Encouraging communication or negotiation may not always be possible or appropriate in certain situations, and acting as though the negative news never happened is unethical. Hence, option D is the best choice.