I'm sorry for the loss of your friend.

If it were a family member, you'd probably have some luck in getting fees waived (I did, twice). But for a friend (no matter how close), I don't think you'll have much luck in getting the fees waived although as mentioned above by glg, the agents do seem to have some leeway. If they are to change it, they'll ask (at the least) for the name of the deceased, and the name and phone number of a funeral home or doctor to be able to verify. Good luck