Dave---
Thank you for sharing regarding your wife's friend's death. My prayers and condolences are with you and your wife. There really isn't anything you can say to someone who is experiencing the sorrows associated with death--especially an unexpected one. All one can say is "I'm sorry and will pray for you and your family".
I agree, sometimes that's all people need to know is that you care and that you are praying for them.
Years ago I was hospitalized for a month, the nurses asked me to go talk to a Christian Brother who was in the burn unit and depressed. He was badly burned trying to free his trapped wife and 2 year old daughter from their burning vehicle, they were burnt to death before his eyes. To me telling this guy at that time 'God has a plan', would be like punching him in the face. Instead we watched Hogans Heros everyday and played cards. He talked and I listened, one day he said, "God will show me the way thru this".