Mather Smith
69 N. Grant Street, Mid Lake City,
California 84301
[Subject: Normally bold, summarizes the intention of the letter] -Optional-
Dear Mather smith,
I was greatly upset to learn of the death of your lovely dog. He was the perfect friend and companion for you and I know that he will be missed. Please let me know of anything I can do to help you through this difficult time.
Sincerely,
Henry fayol