The primary content of a business condolence letter should express sympathy to a professional contact after a death or tragedy. The remaining paragraphs can state an understanding of the recipient's pain, offer to make a donation in the name of the deceased or offer assistance during the grieving period.
The tone and content of the letter depends on the writer's relationship with the recipient. If writing to an employee in a small, close-knit company, include an anecdote that acknowledges the importance of the tragedy in the recipient's life. Honor the deceased with a statement about his best qualities and accomplishments. For a more distant contact, stick to genuine but general condolences.
In times of tragedy, an offer of help is always appropriate. Be specific by inviting the person to take extra time off, providing the number of the company counselor or sending a gift certificate for meal delivery. Alternatively, let the recipient know that a company representative plans to call him at a specific time to find out how to help.
In general, a business condolence letter is addressed from the entire company and to the colleague or client. An appropriate letter acknowledges the recipient's struggle without using overly emotional language.