Dear Mrs. McDermott, 

It was not until late last night that we learned of your husband's tragic death. Coming as it did without warning it must have been a great shock to you and I just want to say how very sorry we are and to send you our sincere sympathy.

If there is any way in which either my wife or I can be of any help, either now or later, do please let us know. We shall be only too glad to do anything we can.

Yours sincerely,