Dear (insert name)

I wanted to write and tell you again how sorry we/I am/are for your loss. There are never the right words to express how deeply sad I am that you have to endure your loss. (insert name) will be truly missed by everyone who knew him/her no matter where they crossed his/her path in life.

(insert name) was a giver, never a taker. He/she was always there to help no matter how busy he/she was; no matter the time of day; and, never asking or needing anything in return.

Friends like (insert name) are few in life and it is with a heavy heart that I also grieve with your loss.

His/her friendship meant the world to me, and I couldn't have asked for a more genuine friend than (insert name). Memories of our times together regardless of where we where or what we were doing will be forever held dear to me. May your memories bring you comfort in the days ahead.

Your loss is also my loss, and I am here, at any time, to help you in any way I can. Do not hesitate to call me for anything at all (insert phone number).

With my deepest sympathy, your friend,

(sign your name and surname)