Dear Mrs. Bart,
I was shocked to know Mr. Bart had passed away and I am writing now to express my deep sympathy.
I know Mr. Bart for many years and always thought him as a personal friend. He is wise, kind and honest. It is really a pleasure of doing business together with him. I will miss him forever.
Please accept my deepest sympathy and bring my best wishes to your family.
Your mail is a great solace for me. God is cruel in such an act. I find it difficult to spend my days without my husband. My life seems to be of no value.
Either way, I am grateful to you for your smoothening mail.
Your thoughtfulness at this time of great sorrow is truly a comfort.
Thank you for your concern.