Home > Terms > English, UK (UE) > Comfort letter or cold comfort letter
Comfort letter or cold comfort letter
A letter delivered by the auditors for an issuer at the time of a registered public offering which typically (a) confirms certain numerical information in the registration statement which can be derived from the issuer's financial records, and (b) provides limited negative assurances concerning changes in the issuer's financial condition since the last audit. See 'Long Form Report' and 'Short Form Report'.
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- Part of Speech: noun
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- Industry/Domain: Financial services
- Category: Private equity
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