1234, Main Street
Boston, MA 02123
07 April, 2005
<Recipient Address Goes Here>
Hello,
While some people might find it silly to grieve over the death of a pet, I know how close you and <name> were and how much <his/her> passing must sadden you. Over the years, pets can become members of our families, our friends and our confidantes. <name> was a special friend. It was clear that you adored <him/her> and that the feeling was mutual. I know that you will miss <him/her> very much.
Please know that I will be thinking of you during this sad time. If there is anything I can do for you, you have only to ask.
Regards,
Robert Anderson
encl: <List of enclosed items goes here>