[Your Name, & Address here]
[Recipient Name & address here]
I really don’t know how to say it to you. I never wanted to be the first one to inform you about it, but, – [State bad news here] – .
I am really sorry for you.
I wish it was not true, but unfortunately it is. I want to tell you that you are not alone, I am with you.
I am always for you. Call me anytime when you need my help for anything.