To

Name [write the full name of the recipient]

Designation [write the name of the company of the recipient and designation of the recipient]

Address [write the official communication address of the recipient]

Date [write the date on which the letter is being sent]

Subject: [Here one should write a short and crisp subject line for the letter which depicts the reason for writing this letter]

Dear Mr. /Mrs. /Ms. ______________ [write a proper salutation and title for the recipient to whom the letter is being written such as Mr. or Ms. etc]

First paragraph: [The first paragraph should be used by the sender to express his/ her sympathy by mentioning the reason why this letter is being written. This paragraph is an initial section to let the recipient know how we feel about their grief.]

Second paragraph: [In this paragraph the sender must conclude what he/ she felt about the reason for giving sympathy along with offering to take any assistance as and when required.]

Third paragraph: [In this last paragraph the sender must conclude by wishing a very speedy recovery and best wishes to the receiver.]

Yours sincerely,

Name [write the name of the sender]

Address [write the address of the sender]