Tom: C
 
         C                  F             D
1. On a day like today we pass the time away,
         G            G7           C     - G
    writing love letters      in the sand.
            C                              F               D
    How you laughed when I cried each time I saw the tide
           G              G7        C   -  F - C
    take our love letters from the sand.
 

              E           E7             Am
2. You made a vow that you would ever be true,
         D           D7              G         G7
    but somehow that vow meant nothing to you.
             C                           F                 D
    Now my broken heart aches with every wave that breaks
             G        G7           C      - F - C
    over love letters      in the sand
 

         E - E7 - Am       D - D7 - G - G7
3.    (= first two lines of 2. whistled)
            C                          F                D
     Now my broken heart aches with every wave that breaks
             G       G7            C    - F - C
    over love letters      in the sand.