Dear，
I was really shocked and saddened to hear of…。
There is little that anyone can say or do at a time like this to ease your grief，but I would express my deepest sympathy.
In the next day or so you will receive a little package from me. I hope you like it，and that it will be useful at your present moment. What‘s more，please don’t hesitate to contact me if there is anything else I can do now and always.
I do hope you will soon get well again. Be assured of my availability and eagerness to help in any way I can.
Yours sincerely，
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