ABC Ltd [COMPANY NAME ]
[Date] August 21, 2010
[TO ADDRESS ]
[Condolence] Please accept our condolences on ther untimely passing of your wife [Deceased Name]. It is difficult to understand why such tragedies happen, and I do now understand why [Deceased Name] was taken from you so early in your life together.
[Personal Recollection of deceased, its optional] You must now surround with good friends and the pleasant memories you have of [Deceased Name]. I remember her beaming smile at the company picnics. She seemed to have a zest for life that few of us do and was willing to share that zest with others. I shall never forget her enthusiastic win of the sack race last year.
[Further Condolence of offers of support] Please accept what little comfort these words can give you. If I/We can help you in any way please call.