[DATE, ex. Monday, March 31, 2008]

[NAME, COMPANY AND ADDRESS, ex.
Link Building
1234 First Street
Suite 567
Anycity, Anystate  85245]

Dear [NAME, ex. Link Building],

I was deeply saddened to hear of your [RELATIVE, ex. Mother's / Grandfather's] death.

I hope that you will accept my most sincere sympathy and condolence. I truly hope that your memories of the happier moments will help ease your pain.

If there is anything I can do for you at this difficult time, please let me know.

Sincerely,

[YOUR NAME, ex. Jill Jones]