1234, Main Street
Boston, MA 02123
07 April, 2005
<Recipient Address Goes Here>
I know that this must be an extremely difficult time for you. The death of a child is always such a tragedy, no matter what the circumstances might be. No parent can imagine what it’s like and yet all would agree that nothing could be harder than facing the loss of a child. My heart goes out to you in this time of grief.
I wanted you to know that I will be keeping you in my thoughts and prayers in the coming weeks and if there’s anything I can do to help make this time less painful for you, you have only to ask.
Again, you have my deepest sympathies on the loss of your dear <son/daughter>.
encl: <List of enclosed items goes here>