You are certainly a good friend. I would start saving coupons for JAF for notions. It sounds like she could use everything. I would start with a mat and rotary cutter, some fabric and thread, the seam ripper is a good idea, but she needs to sew something before ripping!! Depending on what she lost, it sounds like she needs a lot of things. Do you belong to a guild? Maybe you could get a group of members together to help her. Good luck
Sue