I think the date reads 24/1-27 = Jan 24, 1927
The letter is from Bø - there is a Bø in Nordland: http://en.wikipedia.org/wiki/B%C3%B8,_Nordland
At an angle it is written "godt aar" = good year; probably as a wish: happy new year.
It looks like she has written the name Alandus instead of Amandus in the letter?
Here is how I translate her letter, page one:
Bø vicarage Jan 24, 1927
Have received your letter that you sent home. Can not say other than it was a sad message and so totally unexpected. You say nothing about her condition before she passed away, not what she died from or how she was. Dear Alandus, you can believe I have sympathy for you and your 3 motherless young children. Had I been young as I am old I'd taken the the voyage over to you, both for your sake and for Ragnvald's sake. Poor Ragnvald, he has also a sad destiny to face. But I probably will not be either of any consolation or help no matter how much I want to. Had you been in Norway instead