Dear [Recipient's Name], I hope this letter finds you well. I would like to begin by extending my deepest condolences to you and your family on the recent passing of [Deceased's Name]. Please accept my belated sympathy for your loss. Although this letter comes after some time has passed since [Deceased's Name] passed away, please know that my thoughts and prayers have been with you and your family since I first heard the news. It truly saddens me that I was unable to convey my condolences to you in a more timely manner, and for that, I apologize. [Deceased's Name] was an extraordinary individual who touched the lives of many. Their kindness, wisdom, and gentle spirit will be greatly missed by all those who had the privilege of knowing them. I have fond memories of [Deceased's Name], and I am deeply saddened by their departure from this world. During this period of mourning, I understand that you and your family may be going through a range of emotions. Grief takes time to heal, and everyone processes it differently. Remember to take care of yourself and find solace in the loving memories you shared with [Deceased's Name]. It is in these memories that their spirit will forever reside. If there is anything I can do to support you during this difficult time, please do not hesitate to let me know. Whether it's a listening ear, practical support, or simply being there for you, please know that I am here for you. As your friend, I want to provide any assistance I can to help alleviate some burdens you may be experiencing. Once again, please accept my apologies for the delay in expressing my condolences. My thoughts and prayers are with you and your family as you navigate through this grieving process. May you find strength and comfort during this challenging time, and may the loving memories of [Deceased's Name] bring you peace and solace. With heartfelt condolences, [Your Name]