Acknowledge the loss and name the deceased. Writing a condolence letter will be a unique and different experience for everyone as no two people are alike.Meaningful, personal, and compassionate letters of condolence can be both a tribute to the child who died and a source of comfort to the parents. Make sure you include the name of the person who died or mention the specific incident that caused sorrow for the person. If you knew the person who died, or your colleague has talked to you about his loved one, share a memory in your condolence. Expressing Sympathy: In the opening paragraph, express your condolences sincerely and directly. A Short List of Appropriate Phrases: Our thoughts and prayers are with you during this difficult time. Please accept my condolences on the loss of your partner. However, there are some basic guidelines that we can follow. I picked up the letter she had placed on top of the pile and began reading.