The proper introduction for a condolence letter acknowledges the receiver's recent loss, refers to the deceased person by name, and contains a sincere expression of sympathy. It uses plain, conversational and heartfelt language without being dramatic.
In the letter's body, elaborate on the special qualities of the deceased, as well as any special, positive or humorous memories. Console the bereaved reader, reminding him to draw on his own personal strength and the support of those around him. End the letter with an offer of help, such as doing the shopping or looking after the kids for an afternoon, and a comforting thought.