[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 know your job has really been getting to you these past few months and that the past couple days have been even more of a downer. So sweetie, I wanted to let you know that I'm thinking about you and that I'm here for you anytime you need to talk. I want to be a great sounding board and will help out with any suggestions, if I can. You've always been there for me, which I appreciate so very much, so I want to do the same for you.
Know that you'll get through this and be even stronger than you already are afterwards. You're in my thoughts every single moment of the day. You mean so much to me. Hang in there, and I cannot wait to give you a big, supportive hug in person!
[Sender's first and last names]