After a few hours of research and with some editing work provided by my CPA I sent her an email thanking her for response, sent condolences regarding her husband and then offered up a few ideas regarding a 1031 exchange and offering to pay for a CPA to investigate other options for her.  

I want to project an image of a professional company that can help them in this most difficult time.I always start out the letter by offering my condolences and acknowledging that I understand this is a difficult time for them.

Send a letter addressed to the family of the deceased, offering condolences, and inquiring about whether they may be interested in selling the property?

I've heard some send condolences, some don't; some mention the estate and still others market without ever mentioning someone died.

I would introduce myself and send honest condolences.

Unless of course you work for Amazon, then my condolences.  

We are thinking of contacting the family by writing a letter and expressing our condolences and also putting that we are interested in the property.  

This is does the letter to the PR contain condolences or just get straight to the point about wanting to buy the property in the estate? 

Oh, and my condolences.

First of all condolences on your loss.