信心保證書
comfort letter
與在SEC等級的証券推銷有關的包銷合同中所設定的一個一般條件，憑借該條件，獨立審計員向包銷人發信報告關於沒有經過審計的財務報表或其他財務數據的限制程序。
Letter provided by a company's independent public accountant to an underwriter when the underwriter has a DUE DILIGENCE responsibility under Section 11 of the Securities Act of 1933 regarding financial information included in an offering statement.