Near the beginning

Add a short discussion toward the beginning of how dangerous the ice ride
might be compared to other activities, like skiing or riding a bike. There
were thousands of these rides before this accident - how does that compare
with other sports? Do a quick google for inner tube rides on ice and snow,
and there are a fair number of hits, like this one that involves a "fun
lift", sliding 90 meters down a hill in an inner tube.
http://www.accessworldwide.com/mount...tlis_intro.htm

"Although the plaintiff's accident was unfortunate, riding an inner tube on
the ice or snow is not unusual, and it is not inherently dangerous. Many
activities come with a certain amount of risk. For example every year many
people participate in riding bicycles, horses, skiing, and other sports that
involve vigorous activity. People who choose to participate in these
activities, also choose to accept these risks because of the fun and
personal fulfillment they get from these activities.

I'm sure we all agree that it is unfortunate when someone is hurt, and
believes that it was someone else's fault. Having an accident, even an
unfortunate one, does not always mean that the activity is itself unduly
dangerous, or that someone else should be sued and have to pay damages."

The phrase "which does not surprise anyone" is a little harsh on yourself.
She, after all is still presumably being prayed for by her old friends at
the church. Since you represent the church, add on some direct references
to God. So something like "We are dismayed and heartbroken that the
plaintiff has decided to sue our church." and "She is in our prayers daily.
With great humility, we hope we have the right to be happy to think that
those prayers have contributed, in some small measure and with God's good
grace, to her continued improvement."

Give em hell. Hope some of this is useful.

Mike