Dear {Recipient},
I can't possibly understand what you must be going through right now, but I wanted to let you know that you're in my thoughts. I am so sorry for your loss. If there is anything I can do to help, please let me know. In the meantime, I just wanted to send you {thoughtful gift, probably food} to bring you some measure of comfort in this difficult time.
Please, let me know if I can do anything for you. I, like so many of your friends, am fully at your disposal.
Yours,
{Sender}
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Index of Sample Condolence Letters