Directions: Suppose 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. Useful expressions: I am deeply sorry to learn … There are no words to express my sorrow for your loss. Please accept my deepest sympathies for your loss. My thoughts and prayers are with you all. My sincere condolences to you at this sad time. May you find comfort and the strength to cope. With my deepest sympathy/condolences With much love and sympathy Write a letter of about 130 words.2 Include the basic structure and components of a letter of condolence as mentioned in the Tips.3 Try to use as many as possible of the new words and expressions you have learned in this unit.