Tom: C5
 
         C5                  F5             D5
1. On a day like today we pass the time away,
         G5            G5           C5     - G5
    writing love letters      in the sand.
            C5                              F5               D5
    How you laughed when I cried each time I saw the tide
           G5              G5        C5   -  F5 - C5
    take our love letters from the sand.
 

              E5           E5             A5
2. You made a vow that you would ever be true,
         D5           D5              G5         G5
    but somehow that vow meant nothing to you.
             C5                           F5                 D5
    Now my broken heart aches with every wave that breaks
             G5        G5           C5      - F5 - C5
    over love letters      in the sand
 

         E5 - E5 - A5       D5 - D5 - G5 - G5
3.    (= first two lines of 2. whistled)
            C5                          F5                D5
     Now my broken heart aches with every wave that breaks
             G5       G5            C5    - F5 - C5
    over love letters      in the sand.