Letter of condolence to your friend who has recently lost his mother

{Your Address},

{City} {Pin Code}.

{Date}.

My dear Vipul

        I received a letter from our friend Minesh telling me that your dear mother passed away suddenly. It was a great shock to me,

        I stayed with you for some days during the last vacation. She treated me with motherly affection. How can I forget that? I still remember her loving face and tender care. 

        I know that words are poor means of expressing our feelings. I am sure God Almighty will give you and your family strength to bear this shock. We have to resign ourselves to His will. 

        Please convey my heartfelt condolences to your father and sister. 

        With regards to all, 

Yours sincerely, 

X Y Z