Condolences on business closure
[Date] [Name] [Address] Dear [Name] We are sad to hear that your [Company] is to close on [Date]. We knew of the problems you had been experiencing and had hoped you would have been successful in overcoming them, but appreciate the difficulties caused by the climate which exists at the moment. It has been a pleasure to deal with you over the years, and we send our best wishes to all the staff at [Business]. Yours Sincerely [Your Name] [Your Title]