207, Middle Street,
Dated: January 30, 2012
Hope this letter will find you in good spirits. How are your studies going on? I am sorry to hear about the sudden death of tipsy, your pet. I know very well how close you were with tipsy. It is indeed a real loss of a good friend and as we all know dogs have been very good friends to humans since times immemorial. I remember her helping your mother getting relief from the hypertension and serious heart ailment along with a bit of exercise when she used to take it out in the mornings. She had become an integral part of your lives. She was indeed a very vibrant pet. We all loved her.
Though it is a great loss, I recommend you to distract your mind from the incident and concentrate on your forthcoming semester end examinations, as the career is also very important. I also suggest you to bring another puppy at the earliest possible so that it can help you in forgetting tipsy.