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- Comfort_letter abstract "A comfort letter is a document prepared by an accounting firm assuring the financial soundness or backing of a company. 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. This is sometimes used in connection with an initial public offering. Comfort letters are also sometimes provided by those involved in evaluating a company's assets, for instance, in the case of oil and gas companies, third-party reserve engineering firms.A comfort letter may also be used as written assurance by a subsidiary's parent company or bank used to offer 'comfort' to the buyer as to the seller's ability or willingness to perform its obligations. Comfort letters are often used because the seller is unable or unwilling to provide a guarantee on a certain outcome, such as the performance of a security.Comfort letters are typically signed prior to the pricing decision or closing date for a given public offering or other transaction, as a part of the due diligence process. Subsequently, a \"bring-down\" letter is used to re-verify, as of a later date, that the original comfort letter is still valid.The legal and accounting circumstances surrounding comfort letters were the subject of a 1975 novel, The Comfort Letter by Arthur R.G. Solmssen, a Philadelphia lawyer and novelist.".
- Comfort_letter wikiPageID "12004121".
- Comfort_letter wikiPageLength "2896".
- Comfort_letter wikiPageOutDegree "11".
- Comfort_letter wikiPageRevisionID "654639985".
- Comfort_letter wikiPageWikiLink Accounting.
- Comfort_letter wikiPageWikiLink Arthur_R.G._Solmssen.
- Comfort_letter wikiPageWikiLink Category:Accounting.
- Comfort_letter wikiPageWikiLink Certified_Public_Accountant.
- Comfort_letter wikiPageWikiLink Due_diligence.
- Comfort_letter wikiPageWikiLink Financial_audit.
- Comfort_letter wikiPageWikiLink Initial_public_offering.
- Comfort_letter wikiPageWikiLink Letter_of_credit.
- Comfort_letter wikiPageWikiLink Prospectus_(finance).
- Comfort_letter wikiPageWikiLink Security_(finance).
- Comfort_letter wikiPageWikiLink Subsidiary.
- Comfort_letter wikiPageWikiLinkText "Comfort letter".
- Comfort_letter wikiPageWikiLinkText "comfort letter".
- Comfort_letter wikiPageUsesTemplate Template:Citation_needed.
- Comfort_letter wikiPageUsesTemplate Template:Finance-stub.
- Comfort_letter wikiPageUsesTemplate Template:Redirect.
- Comfort_letter wikiPageUsesTemplate Template:Reflist.
- Comfort_letter wikiPageUsesTemplate Template:Wiktionary.
- Comfort_letter subject Category:Accounting.
- Comfort_letter hypernym Document.
- Comfort_letter type Book.
- Comfort_letter type Redirect.
- Comfort_letter comment "A comfort letter is a document prepared by an accounting firm assuring the financial soundness or backing of a company. 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. This is sometimes used in connection with an initial public offering.".
- Comfort_letter label "Comfort letter".
- Comfort_letter sameAs Q1332172.
- Comfort_letter sameAs Comfort_Letter.
- Comfort_letter sameAs Lettre_dintention.
- Comfort_letter sameAs m.02vlmc5.
- Comfort_letter sameAs Q1332172.
- Comfort_letter sameAs 安慰函.
- Comfort_letter wasDerivedFrom Comfort_letter?oldid=654639985.
- Comfort_letter isPrimaryTopicOf Comfort_letter.