Austin Parker
123, X Street, Y Avenue
Manhattan, NY-10009
(123) 456-7890
[Subject: Normally bold, summarizes the intention of the letter] -Optional-
Dear Austin Parker,
I was sad the learn of the passing of Charlie. Charlie was the most faithful cat I ever knew, and he always seemed totally devoted to you. He must have been much more than a mere pet, he always seemed like a companion and a friend to you.
You have my deepest sympathy on your loss.
Sincerely,
Wichert