Compliment the one who is gone share a connection or memory you have with the child. "I am deeply sorry for your loss.Be sincere and express your feelings of sympathy. A letter offering sympathy for the death of a child respectfully acknowledges the reader's misfortune while offering comfort and support. "Sending healing prayers and comforting hugs. I am so sorry for your loss. The loss of a child is a pain that words cannot heal. Write to the parents and simply tell them you still have fond memories of their child. "When we lose a life on earth, we gain an angel in heaven. "The loss of a loved one is never easy.