This letter comforts someone after the death of a friend.
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 close friend always leaves such a void in one's life. We all know how special <name> was and how close the two of you were.
I just want you to know that I will be keeping you in my thoughts and prayers in the coming weeks and that 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 friend.
encl: <List of enclosed items goes here>