[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. Although I did not know [HIM / HER] well, [HE / SHE] touched on my heart.

I hope that you will accept my most sincere sympathy and condolence. I truly hope that you and your family can gather the strength and courage to endure during this difficult time.

If there is anything I can do for you, please let me know.

Sincerely,

[YOUR NAME, ex. Jill Jones]