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comforter
comforting
comfortless
comfrey
comfy
comic
comic book
comic opera
comic relief
comic strip
comical
Comice
coming
coming of age
comings and goings
Comintern
comity of nations
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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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