Your friend recently lost his parents. He is unable to accept it. How do you write a letter giving him words of comfort to deal with the grief?

If he recently lost his parents, nothing you say will help the grief. He’s probably still in shock. Don’t try to fix it. You can’t. Just support him. Give him sympathy. Let him talk about his parents. Be understanding if he flakes out on plans or needs to vent. It’s a normal part of the process. Please remember that this is HIS grief, and everyone grieves differently. What he needs is love and patience, not advice.