Acknowledge the loss and name the deceased. "I am deeply sorry for your loss.Make sure you include the name of the person who died or mention the specific incident that caused sorrow for the person. The best way to start a condolence letter is to acknowledge the loss and express your sympathies for it. Do this in a simple and straightforward way. Start with a clear expression of your sorrow for their loss. "I'm sorry for your loss. Write your letter in your own voice, reflecting how you would normally talk to the person. We share our sadness, joy, laughter, and memories. I send all of my heartfelt condolences.