Is it Helpful to Offer “Thoughts & Prayers”?

{Is it Helpful to Offer “Thoughts & Prayers”?} Following a tragedy, people will often say, “Our thoughts and prayers are with all those who are affected,” which is often followed by angry or mocking non-believer comments such as, “Your prayers clearly aren’t working. Do something that will actually help like changing the laws.” What are some proper, biblical ways to respond to that sort of position?