Dyoung - I don't believe the author is saying atheist have nothing to offer someone if they're hurting in some way such as being supportive or loving . His point is that atheist's belief that death is the 'end' - there is nothing more, nothing less - would not be as comforting as one who believes in the afterlife. Remember also, this article is in response TO an article by an atheist who makes the claim that atheist's perception of death can be comforting. Prager shows how it is not.
It is not 'necessary' that God be 'mentioned', its simply the argument that Christianity, by believing in life everlasting, is more comforting than atheism - it all ends here.