MISS MANNERS by Judith Martin, Nicholas Ivor Martin and Jacobina Martin DEAR MISS MANNERS: An elderly friend died last year after a long decline. I was very fond of her, as she was of me, and I visited her regularly after she moved from her home to the care facility where she died.

Obviously I can’t write to my deceased friend, though I do think of her gratefully almost every day for her love and many kindnesses. Yet I don’t think much of the children --