To

Name [here write the name of the recipient]

Designation [write the profile of the recipient if applicable]

Company name [write the name of the respective firm if applicable]

Address [write the complete address of the recipient]

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

Subject: [write a suitable subject line for the letter]

Dear Sir/ Ma’am,

I am writing this letter to show my sincere sympathies with you and your family for ___________ [here write about the reason for giving sympathy to the recipient of this letter]. I came to know about it ______________[ Here write the mode of coming to know about the problem being faced by the recipient]. I know that you are a courageous person and will be able to face the situation boldly [ Give your support and speak some morale boosting words to the recipient here which is the body of the letter]

I will be more than glad to assist you with _____________ [Here offer the assistance that you can provide to the recipient].

I sincerely pray for your well being and speedy recovery [Here the last paragraph should conclude with wishes and prayer for betterment of the recipient]

Yours’ sincerely

Name [write the name of the sender]

Address [write the address of the sender]