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Mrs. Claire McCarthy,

Accounts Manager,

Hayes Tax Auditors,

Walder Street, LA

Date: January 30, 2012

Dear friend,

Hello, how are you and kids doing? I am in great shock to hear the sudden death of your father few days back. I feel very sorry and I share this grief with you and my deepest condolences to you.  In fact, he has been a fatherly figure in my life and I cannot forget his love and affection whenever I came to your home.  Though I lost my father in my tender age, I could find solace of fatherly love from your father during those dream days. I know what you must be going through. My mother did not believe the news instantly.  Since she is bedridden with paralysis, she is not in a condition to move and come personally to console your family.

I know this loss is really not recoupable. I can understand the pain of losing the father and it is like losing the backbone of a person and a family also. I share once again my heartfelt condolences with you on this occasion and stand with you in the testing time.  Kindly do not forget to make it convenient to visit our place whenever you find time as a relief. I am here to share everything like your own brother and please do not hesitate to contact me in any type of help.

May god his soul rest in peace!

Thanking you

Yours truly,

John Whelming.

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