Examination Hall,
City A.B.C.
July 06,2023.

Dear friend,
I cannot tell how sad I am to hear about the death of your mother. It is really shocking news. What a huge loss it is for you! But we can do nothing. Man is helpless before the will of God. Everyone who is born will die someday. May the soul of your mother rest in peace!
My friend, your mother was really a great woman. She always regarded me as her son. She had always been helpful to the needy. She was very popular with poor women. She always tried to help them. I have never seen such a generous, kind, and God-fearing lady in my life. I stand with you at this moment of grief and sorrow. Soon, I would be with you.
Yours sincerely,
X.Y.Z.