Listen with empathy--which means trying to understand how they are feeling as opposed to giving advice or trying to come up with reasons why a they are going through this. Just let them talk and listen.

Help them remember--If you have a photo of the departed loved one, send it in a card, or find a memorial gift or help them find special way to honor their loved one's memory.

Offer specific help--Don't be one of the 50 persons who says, "If there is anything you need, just let me know." Instead think of something specific you could do to help and say, "Can I help you with..."