Dear [Name], I hope this letter finds you well, and please accept my sincerest apologies for the delayed expression of my condolences. I have recently learned about the loss of your [relationship title] [Name of deceased], which deeply saddened me. It is with a heavy heart that I extend my sympathies to you and your family during this challenging time. Although I am unable to fully comprehend the depth of your sorrow, please know that I am here to provide support and offer a listening ear whenever you need it. [Name of deceased] was an extraordinary individual who touched the lives of many, and their absence will undoubtedly be felt by all who knew them. I remember [Name of deceased] as [briefly mention their admirable qualities, achievements, or the impact they had on your life or others]. Their vibrant spirit, contagious laughter, and unwavering kindness will forever remain in my memory. It deeply saddens me that I did not have the opportunity to express my condolences in person or attend the funeral service, but please know that my thoughts and prayers are with you and your family. Grief is a profound and individual journey, and each person copes with it in their unique way. Remember that it is okay to mourn and to take all the time you need to heal. Surround yourself with loved ones who can offer support and share fond memories of [Name of deceased] in order to celebrate their life and find solace amidst the pain. Please do not hesitate to reach out if there is anything I can do to ease the burden you may be experiencing. Whether it be running errands, preparing meals, or simply providing a listening ear, I am here for you. Your wellbeing is of utmost importance to me, and I offer my unwavering support and understanding during this challenging period. May you find solace in the cherished memories and love you shared with [Name of deceased]. May their spirit continue to inspire you in the days to come. From the bottom of my heart, I extend my sincerest condolences to you, your family, and all those who were fortunate enough to have known [Name of deceased]. Wishing you strength and comfort during this time of profound loss. With heartfelt sympathy, [Your Name]