[Your letterhead, if desired; if not, your return address]
[Date of letter-month, day, and year]
[Recipient's first and last names]
[Street or P.O. box address]
[City, State ZIP code]
Dear [recipient's name]:
I am writing to you regarding ______________________ [reason for writing-mention the issue you are writing the letter about, along with all relevant details, such as the death of a loved one, a job loss, etc., and mention that you are extending your sincere condolences regarding the situation]. This ___________________ [situation about which you are expressing condolences, etc.] on __________________________ [further details, etc.].
Please ___________________ [action item-let me know if there is anything I can do to help you during this difficult time, etc.]. I'm sorry that you are faced with such a challenge. I hope it is a comfort to know that I care about you very deeply and am available to support you in any way I can.
[Sender's first and last names]