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comestible
comet
comet group
comeuppance
COMEX
comfit
comfort
comfort food
comfort letter
comfort level
comfort station
comfort zone
comfortable
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comfortably off
Comforter
comforter
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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

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