It is not necessary to talk to your friend about the loss. You can meet him and sit next to him. If he is willing to speak, then, the right thing to do is LISTEN. Listen to what he is going to speak. It can be about his situation or what ever it is. Allow him to speak without any interruption. If he weeps or cry in between, give a tight hug and a shoulder to cry. All they need is someone to listen to them, not someone who advice on how to react or handle the situation.
Many people fail to understand the agony of the person who has lost someone dear. People either advice or tell their own stories of how they handled the similar situation which is not right thing to do.

I hope this helps.......