What do you say when you friend is upset?

1. You can listen quietly and attentively.

2. Acknowledge and respect their feelings
   "I can tell that you are really upset about what happened today"/
   "You feel like they don't care what you have to say".

3. You can give that feeling a name.
   "That sounds frustrating!".
   "It sounds like you didn't feel acknowledged?" 

 4. Empathize
    "I know it feels terrible when someone doesn't listen to you".