[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]:
Tony just called to tell me that your grandmother passed away yesterday, and I wanted to write and express to you my sincere sympathies. I know how close you were to your grandmother and how much having her in your life has meant to you. This must be such a devastating loss to you.
Know that I am here for you, that I care, and that I want to support you in your grief in any way that I can. Please let me know if there is anything at all that I can do. You have always been such a loyal friend to me, and I want to extend to you the same type of support. Again, please know how very sorry I am that you are going through such a terrible loss.
[Sender's first and last names]