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The stronger version, the letter of comfort, indicates the parent organization's intention to support the subsidiary. [5] In the United States, there is a general presumption against the enforceability of letters of comfort. However, depending on the wording of the document, there may be legal liability under the rule of reliance. [6]
A comfort letter is a document prepared by an accounting firm assuring the financial soundness or backing of a company. [1] The comfort letter can be issued by a Certified Public Accountant declaring no indication of false or misleading information in the financial statements and that the company's prospectus follows the prevailing accounting standards.
In trust law, a letter of wishes is a tool used by a settlor when setting up a trust, to pass along information to the trustees. A letter of wishes usually contains ...
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Japanese funeral arrangement. The Japanese term for mourning dress is mofuku (喪服), referring to either primarily black Western-style formal wear or to black kimono and traditional clothing worn at funerals and Buddhist memorial services. Other colors, particularly reds and bright shades, are considered inappropriate for mourning dress.
The funeral industry used to be male-dominated, but young women are flooding its ranks We're going to see a huge demand for funeral directors in the next 10 years because a lot of them are retiring.
A 25-year-old woman who’d been healthy until she developed bile duct cancer wrote a final message announcing her death. The poignant letter has gone viral.
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