I'm so sorry to hear this. I do have some positive examples, but as Eeek says I'd be a bit careful about giving them to her right now when the loss is so raw - especially as it may make her think "why do other 27-weekers live and mine didn't?" I don't know if this is the case or not, but I think is a sensitive thing to handle. However, here goes:
I have a friend who gave birth to her first child (a boy) at 27 weeks. He was a good few ounces under 2lbs (can't remember exactly - 1lb 9oz?) and things looked bad for a while. However, he had wonderful care at the Chelsea&Westminster NICU, stayed in three months, came out on oxygen which he gave up after a couple of weeks, and hasn't looked back. He is now - ummm, 6.5 yrs, no lasting health problems (slightly prone to chest infections), big, strong, intelligent.
His mother was told that it was just one of those things, and was unlikely to happen again. It wasn't until she was pregnant with number 2 18 months later that she was told "ummm, sorry, you have about a 50% chance of this happening again". Big shock. Second child born at 28 weeks, again at C&W, but over 2lbs and I guess because of the extra weight and the fact that she had been there before it seemed to be much less traumatic, the little girl came home a bit before her EDD not on oxygen or anything and is similarly absolutely fine.
So it is possible - I know they feel that they were extremely lucky to happen to be at Chelsea and Westminster where the care is some of the best in the country and they are still heavily involved with the NICU (fundraising etc) as they feel it is because of it that their children are alive.
I do hope your friend gets through this, I'm thinking of her and her family.