Letter of Sympathy

Dear {Recipient},

I was devastated to learn about {the loss of a loved one, the loss of a job, any other event that elicits sympathy}.

While I'm sure it sometimes feels like you will never be able to recover from {the event}, please know that you will someday pull out of this. You have the help and support of your friends and family, and we all know what a courageous person you are.

You have all my sympathy, but more importantly, you have my love, respect and friendship.

Wishing you the best,

{Sender}