I could probably think of something, but it'd only make it, I don't know, two percent worse and not seriously worse. [It's a joke, kind of. A really sad one. He's trying to treat her statement as if it's something precious, like something made of thin glass that he could break if he treated it wrong, something that needs a finer touch than he's got so he's making the best with caution and intent.]

Do you need someone to sit with you? [He's pretty sure he doesn't have anything else to offer, but he does want to provide her with some comfort. He just knows that there's not much you can do to take the edge off grief.]