Buffers are used in formal or business emails/communication to soften

negative news with more positive or pleasant comments. The buffer typically
appears as the letter’s opening paragraph but can be longer if we have more
positive things to mention to soften the news.

For example-

We have carefully gone through your application for an MBA seat in our
prestigious college.It was a well crafted application but this year we are
offering seats to only 30 students in Mumbai campus .However we can
consider your application for our Delhi campus which is en equally good
campus not just for the studies rather for an overall development of the
candidate as required for the competitive world.