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Dear _______________,
Thank you so much for taking the time to call us after my mother passed to find out how we were doing. Although I didn’t have the chance to speak with you when you called, I received your message and I want you to know how much I appreciated your love and concern during a very difficult and emotionally-draining time. Your kind offer of help with whatever we needed was also very generous. You are an amazing friend and we appreciate your thoughtfulness.
Sincerely,
– (Your Name Here)