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Dear ______ (name),

	I was just informed by our office manager of your 
_______ (relative's) death.  It is impossible to adequately
express my sincere sympathy at this most difficult time.  

	I had worked very closely with _______ (name) in 
the office.  Therefore, I feel that I have lost a very good
friend as well as a fellow co-worker.

	Please let me know if I can be of any help to you.

				Sincerely,



				(name)