This letter offers condolence to someone who's just lost a job.
1234, Main Street
Boston, MA 02123
07 April, 2005
<Recipient Address Goes Here>
I was so sorry to hear about the loss of your job at <company name>. I know that the shock and stress of this situation must seem nearly unbearable. Please remember that you have friends who care about you and who are pulling for you now. I have every confidence that, with your talents, work ethic, and unequaled dedication, you will have no problem finding another position -- perhaps an even better one! You will be quite a catch for your next employer.
I hope that this change, while upsetting, will turn out to be a blessing in disguise and that you come through this difficult time in grand style. If there is anything that I can do to help you get through this, you have only to ask.
encl: <List of enclosed items goes here>