Studies on feedback have shown its importance in motivating employees, improving behavior and performance, and reducing turnover rate. However, these studies have omitted the effects of culture, context, and individual factor on feedback. Furthermore, they have neglected cognitive process underlying the recipients of feedback. Hence, in addition to considering the effects of individualism/collectivism, public/private contexts and individual power distance belief, current research pioneers the study of feedback from a recipient perspective, examining the perception of recipients upon receiving negative feedback. Seventy-nine Taiwanese and 78 American college students took part in the study. Results show that negative feedback are more likely to be perceived as positive intentions by Taiwanese participants as compared to American counterparts. Additionally, culture interacts with context producing a more positive intention perceived by Taiwanese respondents in public negative feedback condition than Americans. Unfortunately, individual-level power distance orientation did not fabricate its effects. Further discussions and implications are made.