Dear {recipient},
Please allow me to extend my sincerest sympathies, as I have just heard that {deceased} has passed away.
I have been thinking of you since I heard the news, and I just wanted to write to let you know that I, along with {family members, co-workers, other group} are here for you should you ever need anything. Really, I am happy to do something as simple as {cooking a meal, running an errand, walking the dog, etc.}, or I can just come sit with you if you need a shoulder on which to cry.
{Deceased} was always someone I could {count on, talk to, laugh with, etc.} and I hope you can take comfort in the fact that {he/she} will not be forgotten.
Please do not hesitate to call if you think of anything at all you might need.
Warm regards,
{Sender}
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