Modi, who reviewed the flood situation in Jammu and Kashmir during his day-long visit on Sunday, said he was told the damage to life and property was equally, if not more, severe in areas across the line of control (LoC).
"My heart goes out to the affected people and my deepest sympathies are with them and their families," said the letter, which was delivered by the Indian High Commissioner in Islamabad.
"In this hour of need, I offer any assistance that you may need in the relief efforts that will be undertaken by the government of Pakistan. Our resources are at your disposal wherever you need them."
Saying it a was "matter of great distress" Modi said the "devastation caused by the record rains and the consequent flooding is unprecedented", the external affairs ministry spokesperson said in New Delhi.
Modi said the people in PoK region were bearing losses due to the floods. This is a humanitarian work and India will never be behind in doing such work, he said.
In Islamabad, Pakistan condoled the loss of lives in Jammu & Kashmir and offered help to India in whatever way possible to mitigate the suffering of the people affected by the floods.
"The government and the people of Pakistan express deepest condolences over the loss of precious lives of our Kashmiri brethren on both sides of the LoC caused by torrential rains and flash floods," Pakistan foreign office spokesperson stated in Islamabad.
Pakistan is ready to help India in "whatever way possible to mitigate the suffering of the people affected by the floods", it stated.
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