It would be far better to sit silently and say nothing than to make obvious attempts to distract. The grieving person can see through efforts to divert and reality hits all the harder when the diversion is absent. Well-meaning people often use this method of not mentioning the deceased, but the implication is the subject is too terrible to discuss politely. It is more helpful to evoke memories of the deceased in the fullness of life and to recreate a living picture to replace the picture of death. I don't want to make you cry.
Tears are a healthy expression of grief.
Helping someone cry, being there with a shoulder to cry on is one of the most healing things one person can do for another. The repression of grief hampers growth. Grieving people need to talk. Rather than worry about saying the right thing, concentrate upon warm, non-judgmental listening. Though the bereaved may want to repeat the same things a dozen times, these feelings need repetition to be dispelled.