I saw the news reports this morning that reported

December 14, 2011

HENNERY SMITH

2365 S Mayfield Ave

Chicago, IL 60652

Cell: (123)-555-1234

[Subject: Normally bold, summarizes the intention of the letter] -Optional-

Dear HENNERY SMITH,

I saw the news reports this morning that reported on the passing away of James Offer, your company’s founder. I write this note to express my sadness at your loss. James Offer did much to make your firm what it is today. It was his energy and drive that impressed me most, and I would always look forward to meeting him every time he popped into our offices here in York. I know my staff join me in offering our sympathy’s and look forward to joining you at he memorial service.

Sincerely,

Ankita

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