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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.
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Letter of comfort (contract law) Letter of credence; Letter of intent; Letter of Jeremiah; Letter of recommendation; Letter of Reconciliation of the Polish Bishops to the German Bishops; Letter of Tansar; Letter of the Karaite elders of Ascalon; Letter of transmittal; A Letter to a Hindu; Letter to a Priest; Letter to Flora; Letter to His ...
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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.
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