In 2019, Taiwan saw an influx of over 7.5 million foreign visitors (MOCT, 2019). However, the Covid-19 pandemic significantly impacted the tourism sector due to international travel restrictions, leading to a global travel downturn from mid-March 2020 onwards (Abbas et al., 2021). Consequently, the number of foreign arrivals in Taiwan plummeted to 112,410 in 2021 (MOCT, 2021). This study delves into the issues surrounding online customer negative reviews (NRs) in the hotel industry, and the responses of hotel management teams to negative reviews (RNRs), with a focus on intercultural communication and genre analysis within the framework of English for Specific Purposes (ESP). An analysis is conducted on a corpus of Responses to Negative Reviews (RNRs) from top hotels in Taipei, posted on TripAdvisor, to meet the following research objectives: (1) to carry out a comprehensive content analysis of customer negative reviews, (2) to delineate the moves and steps within RNRs, and (3) to extract common expressions within each move and step. Hence, the goal of this study is to offer practical recommendations to both English language teaching and the tourism industry in Taiwan, with a view to enhancing intercultural communication between international tourists and Taiwan's hotel industry.