"I thought he showed his emotions. I knew he was upset that he lost. I've lost basketball games too!" she said.
Third grade hoops is a little different from the NBA, but Olivia admits any loss is always tough.
"I am sad, but I'm okay with it because I've won a bunch of games too, and same with Joel Embiid," the 9-year-old said.
"I feel so proud of her that she recognized he was upset," said Melissa Djmoos, who recorded the end of Sunday night's game for her daughter to watch Monday morning.
"I understand that they lost the game, and that's unfortunate, but the part that touched me the most was the empathy that she felt that (Embiid) had showed," said Melissa.
"Dear Joel Embiid, you are my favorite player. I am sorry that you lost. I saw you crying on T.V. It's ok to lose sometimes, I lost basketball games too. You got so far and I'm proud of you and the 76ers!" the letter read.
Olivia hopes the letter cheers up her favorite player and that the team can make a run for the championship next year.