uppose you are a close friend of the Elliott family. Write a letter of condolence (吊唁) to Pauline on the death of Frank. Before you start, study the following tips and sample letter. Tips: How to write a letter of condolence A condolence note can be a great source of comfort to someone who is grieving the loss of a loved one. It lets the grieving person know that he/she is in your thoughts as he/she is in distress. Components of a condolence letter: Acknowledge the loss and refer to the deceased by name. Express your sympathy. Note any special qualities of the deceased that come to mind. End the letter with a thoughtful closing.