I am so sorry for the loss of your son. Even in his death you have helped others.Begin with a simple acknowledgement of the loss. Be sincere and express your feelings of sympathy. Avoid using uncomfortable words that may indicate that the death was tragic or gruesome. When writing your letter, imagine yourself in the other person's place. "I am deeply sorry for your loss. Opening the note: Consider identifying yourself and expressing something personal about the impact of the loss (e.g. Please accept my sympathy for your sad loss. To the family who have lost a child.