Finding the words to write a note of comfort to friends and family who have lost a loved one can be difficult. It does not need to be a lengthy message. Generally, a few heartfelt sentences are enough. Simply express your sympathy and let the recipients know that your thoughts are with them during this difficult time. Acknowledge the loss and refer to the deceased by name. Sharing a fond memory of the deceased is a wonderful addition to the message. End the note with a kind word, a hope, a wish or expression of sympathy.