Dictionary
Find
in
Dictionary
Thesaurus
Translations

Click to move up the list of words
comestible
comet
comet group
comeuppance
COMEX
comfit
comfort
comfort food
comfort letter
comfort level
comfort station
comfort zone
comfortable
comfortably
comfortably off
Comforter
comforter
Click to move down the list of words
Also available:

World English Dictionary
Dictionnaire Français

comfort letter

com·fort let·ter (plural com·fort let·ters)


noun 
Definition:
 
letter of reassurance from accountant: an accountant's opinion in advance of an initial public offering of stock that there have been no significant changes in the company's finances since the audit

Advertisement

© 2009 Microsoft