How about "I'm sorry that >>this situation at work<< is making you so upset"? (replace >><< with the issue at hand).
In another thread I mentioned that the "I'm sorry you feel that way" just sounded kind of artificial to me. It's mostly conversations that we have over and over that this comes up in, so I think I'm not sure how to react when it's nth time that we're talking about the same thing.
On another note I think I need some advice on dealing with low esteem issues of my H, any recommended readings, topics, books? I think it goes beyond just validation. He just told me "no one but you would notice if I was gone. I can't look at myself in the mirror and I haven't been able for years". I think I can validate this until cows come home and it still won't make him feel better.
Accept that there is only one thing you can change in life and that is you