Dear (Your Friend’s Name),
Your letter of 10th instt. came to hand. It pained me to know that you , have sustained a heavy loss in your business. It was all the more painful to hear that your partner deceiving you put you in the dock.
You did your utmost to get the business flourishing. Who would not appreciate the strenuous labour the acute pains you undertook to get to the take-off stage ? Unfortunately, your ex-manager and then your partner did not co-operate with you and just for a paltry sum of Rs. 20,000 disclosed the secrets of your trade to your rivals in the field.
What adds insult to injury is that he embezzled Rs. 50,000 in cash.
Now what is done cannot be undone. You should not get discouraged. Failures are the stepping stones to success. This one experience will make you cautious in trusting people. If you need money to get things going again, I am there to help you. I shall deem it as a personal privilege to be given an opportunity to do my duty to my friend.
In the present heat of your sorrow I would suggest to you to come down here for a change and when the tides of anguish get calmed down, start your j journey afresh with new vigour, enthusiasm and hope. You know every cloud has a silver lining.
Remember the word of truth contained in the maxim : ” If wealth is lost, nothing is lost; if health is lost, something is lost; if character is lost, everything is lost.” So in real terms you have lost nothing. The rich experience you have gained will definitely enable you to explore fresh fields and pastures new. Our best wishes are with you for your future prosperity.