There are some topics that are tough to bring up regardless.......I suppose if the issue is one that is likely to be upsetting to someone, then perhaps some intro remarks such as these ones might help: "I need to tell you something because I really care about you. However, what I have to say might be distressing (upsetting) to you. I don't want to hurt you, but I need to be honest and bring this topic up.....So, here goes....."

Okay, other folks here, what do you suggest?