(Condolences and sympathy letters: Sent to a surviving spouse)

[First Name][Middle Initial][Last Name]

Address line

City, State Zip

Month ##(date), #### (year) (Date; day of the week optional)

Mrs.[First Name][Middle Initial][Last Name](Recipient information)

Address line

City, State Zip

Dear Mrs.[Last Name]:

Body introductory paragraph: Everybody here at Acme Corporation was saddened to learn of the death of your husband. Raymond was a valued employee and will be sorely missed.

Body paragraph: Once you feel up to it, please contact me and I will go over those company benefits you will continue to receive as a surviving spouse. We can discuss Raymond's 401(k) and other retirement funds at that time as well.

Body closing paragraph: I speak for everyone here when I let you know that you are in our thoughts during this difficult time.

Sincerely,

(Signature)

Ann M. Hibbard

Benefits Administrator

Human Resources Department