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 am very sorry to hear about the loss of your aunt. I know that you considered her a dear friend and that this is a very hard time for you. I do remember, though, that you loved listening to the Beatles together. I hope that this CD will help you remember all of the good times and cheer you up, even just a little bit. If you need to talk, please feel free to call me anytime.
Sincerely,
Aditya