Dear Mr. Lees,
I am so sorry to know that you have lost your wife or rather that she is no longer with you in her physical presence.
You have consolations which others have not, and I have no doubt that you have already heard from her since she passed over to the other side.
Please give my respects to Cushna and don't forget to [come] and see me when next you are in town.
I am yours sincerely