September 17, 1980
Mr. Roberto Gonzales
Accounting Department
Ethel Department Store
I was saddened to learn of the death of your mother last week. Please accept my sincere sympathy.
When my mother passed away two years ago, a friend sent me a copy of the enclosed poem by Thaddeus Milburn. I have received much consolation from the poetic words, and I thought they might help to comfort you as they did me.
My thoughts are with you and your family in your hour of grief.
Very sincerely yours,
Mrs. Mila Torres
Sales Manager