  We analyze scattering amplitudes with one soft external graviton and
arbitrary number of other finite energy external states carrying arbitrary mass
and spin to sub-subleading order in the momentum of the soft graviton. Our
result can be expressed as the sum of a universal part that depends only on the
amplitude without the soft graviton and not the other details of the theory and
a non-universal part that depends on the amplitude without the soft graviton,
and the two and three point functions of the theory. For tree amplitudes our
results are valid in all space-time dimensions while for loop amplitudes,
infrared divergences force us to restrict our analysis to space time dimensions
five or more. With this restriction the results are valid to all orders in
perturbation theory. Our results agree with known results in quantum field
theories and string theory.
