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A letter of comfort, sometimes called a "letter of intent", is a communication from a party to a contract to the other party that indicates an initial willingness to enter into a contractual obligation absent the elements of a legally enforceable contract. The objective is to create a morally binding but not legally binding assurance.
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.
A letter of intent (LOI or LoI, or Letter of Intent) is a document outlining the understanding between two or more parties which they intend to formalize in a legally binding agreement. The concept is similar to a heads of agreement , term sheet or memorandum of understanding .
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Human comfort can also be categorized by areas such visual comfort, acoustic comfort, and respiratory comfort. [32] Visual comfort is defined as "the state of mind that expresses satisfaction with the visual environment." [33] This type of comfort can be achieved when an individual has a sufficient amount of light to perform an activity or task ...
The USNS prefix identifies Comfort as a non-commissioned ship owned by the U.S. Navy and operationally crewed by civilians from the Military Sealift Command (MSC). A uniformed naval hospital staff and naval support staff is embarked when the Comfort is deployed, consisting primarily of naval officers from the Navy's Medical Corps, Dental Corps, Medical Service Corps, Nurse Corps, and Chaplain ...
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