Welcome Barneydog. I'm sorry to read about your friend's diagnosis. If she has been diagnosed with ALS, she should get a second opinion from a neurologist who is an ALS specialist. The disease is fatal and there is no cure.
There is not a lot to say to comfort someone when they've just been told they're going to die. Just be there for her and listen, so she can vent.
I can't stress this enough: She should get a second opinion from a neurologist who specializes in ALS.