"During this time of anxiety concerning the church at Corinth, Paul hoped for the best; yet at times feelings of deep sadness would sweep over his soul, lest his counsels and admonitions might be misunderstood. “Our flesh had no rest,” he afterward wrote, “but we were troubled on every side; without were fightings, within were fears. Nevertheless God, that comforteth those that are cast down, comforted us by the coming of Titus.” AA 324.1 This faithful messenger brought the cheering news that a wonderful change had taken place among the Corinthian believers. Many had accepted the instruction contained in Paul's letter and had repented of their sins. Their lives were no longer a reproach to Christianity, but exerted a powerful influence in favor of practical godliness. AA 324.2"
"For, when we were come into Macedonia, our flesh had no rest, but we were troubled on every side; without were fightings, within were fears. Nevertheless God, that comforteth those that are cast down, comforted us by the coming of Titus;"
EGW directly quotes 2 Corinthians 7:5-6 and connects it to the arrival of Titus and the news from Corinth.
Filled with joy, the apostle sent another letter to the Corinthian believers, expressing his gladness of heart because of the good work wrought in them: “Though I made you sorry with a letter, I do not repent, though I did repent.” When tortured by the fear that his words would be despised, he had sometimes regretted that he had written so decidedly and severely. “Now I rejoice,” he continued, “not that ye were made sorry, but that ye sorrowed to repentance: for ye were made sorry after a godly manner, that ye might receive damage by us in nothing. For godly sorrow worketh repentance to salvation not to be repented of.” That repentance which is produced by the influence of divine grace upon the heart will lead to confession and forsaking of sin. Such were the fruits which the apostle declared had been seen in the lives of the Corinthian believers. “What carefulness it wrought in you, yea, what clearing of yourselves, yea, what indignation, yea, what fear, yea, what vehement desire, yea…
"Now I rejoice, not that ye were made sorry, but that ye sorrowed to repentance: for ye were made sorry after a godly manner, that ye might receive damage by us in nothing. For godly sorrow worketh repentance to salvation not to be repented of: but the sorrow of the world worketh death."
EGW directly quotes 2 Corinthians 7:9-10 and elaborates on the concept of godly sorrow leading to repentance.