This letter is to express my deepest sympathy to you and your family for the loss of your brother and my dear friend, Sam. I have known Sam for these past nine years and we developed a profound friendship during this time. He would take care of my dogs and watch over my house whenever I had to leave the area and when I returned, we would get caught up with recent events and share our thoughts over a glass of Scotch. Sam often commented on my lack of refinement due to my preference for Bourbon and I, in turn, would commend him for his elegant choice of attire. The game would then be on.

Sam and I developed a monthly ritual of having dinner together, sharing a Manhattan or two (sometimes more), commenting on far ranging and unpredictable topics, and then watching a movie together. It was a time we both came to depend upon and a joyful moment in each month. I could depend on him and he on me.

Sam often talked of his family and of his favorite person in the world, his sister Gail. You were his Readers Digest "Most Unforgettable Character" and could do no wrong in his eyes. He would sparkle with pride and affection when he spoke of you and your adventures as a special education teacher, and he considered you among the best that humanity had to offer. He spoke often with love and great pride of his family and I feel as if I know many of you already.

I share in your loss and your sorrow. Sam touched my life and I will miss and think of him often. We lost a good and gentle man this week, and I can only hope that his spirit is celebrating its new freedom and driving a team of sled dogs across some frozen tundra in heaven. I wish you and yours all the best. Please let me know when you are holding the memorial service. I would like to add my voice to the mix when you have finalized arrangements.