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Investments glossary

Letter of Comfort


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Quotes of the day:

All that is gold does not glitter not all those that wander are lost.

— J. R. R. Tolkien

A letter of comfort is a written document that provides a level of assurance that an obligation will ultimately be met. In its traditional context, a letter of comfort is given to organizations or persons of interest by external auditors regarding statutory audits, statements, and reports used in a prospectus. The letter of comfort will be attached to the preliminary statements as assurance that it will not be materially different from the final version.

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