Confused!!!

There's this guy in my class in college that made me a poem for Christmas where he made a romantic confession. As much as I'd hate to tell him that I don't feel the same for him, I have to cause he's asking me to respond. :( the thing is, he's been such a good friend and I don't want him to hate me for not liking him the same way. How do i let him know without making him hate me? In need of advice from you guys, please help me ?