Just be an unconditional friend!
You don't have to say anything, just be a friend. When I got divorced, my daughters were 4 and 9. I felt like I had a giant "D" on my chest like a scarlet letter. I was removed from my PTO position at my daughter's private school because I was "no longer a positive example to the other students and parents"; friends, or those that I thought were my friends, suddenly were too busy to do anything with me; and I felt all alone. I longed for company, unconditional friendship, and someone to just listen.
I agree with all the above comments, and would encourage you to just be there for her. Plus a little girlfriend time getting a pedi & a Starbucks doesn't hurt any mom!
Thank you for the welcome. I look forward to getting plugged in and meeting more incredible moms like yourself.