The stronger version, the letter of comfort, indicates the parent organization's intention to support the subsidiary.

When she was pregnant in Uganda, Imogene sent her letters of comfort.

When used to provide support for a subsidiary's actions, a letter of comfort usually consists of three terms:

Canada recognizes two types of letters of comfort.

Sometimes these guarantees came in the form of handshakes; other times they were set out in "letters of comfort."

Generally, a letter of comfort is drafted only in vague terms, to avoid creating enforceable contract terms.

In the United States, there is a general presumption against the enforceability of letters of comfort.

The minister also revealed that "the company's bankers have refused to extend a line of credit without a letter of comfort from the government.

Despite their nonbinding status, letters of comfort nonetheless provide risk mitigation because the parent company is putting its own reputation in jeopardy.

Letter of comfort (contract law)

Henry could not help him at this time, but provided a letter of comfort for willing supporters of Mac Murchada's cause in his kingdom.

This was that the Rumasa's letter of comfort, for financial support over the years, should make the parent liable for Barnett's debts.

The overseas banks usually lend the importer (buyer) based on the letter of comfort (a bank guarantee) issued by the importers bank.

However, under both international and European Union law, a letter of comfort does not require the parent corporation to fulfill the obligations incurred by its subsidiary.

DECC have provided Xcite Energy with a letter of comfort to support the revised plan.

On the anniversaries of the arrest, the trial, and the execution of her husband, Fitzwilliam always sent letters of comfort and advice to Lady Russell.

In international contracts, letters of comfort are often used to assure a contracting party that a parent corporation will provide its subsidiary with the necessary resources to fulfill the contract.

Due to the use of letters of comfort, the extent of the Ministry's financial commitments for Canadair could be kept from parliament and the public for several years.

I once wrote a letter of comfort to allow us a period of time - enough time, a few years - to discuss the matter and find solutions which were legally watertight.

In addition to giving humanitarian aid, youth in Long Beach California wrote letters of comfort, friendship and encouragement which wer hand-delivered to children in Sri Lanka.

GULF war veterans have sent a letter of comfort to the family of the Llanrwst boy who became their 'mascot' during the war before he was killed in a tragic accident.

A letter of comfort is a communication from a party to a contract to the other party that indicates an initial willingness to enter into a contractual obligation absent the elements of a legally enforceable contract.

Few nations regulate letters of comfort by statute; whether a letter of comfort creates legally enforceable contractual terms is often determined only by courts of law, based solely on the wording of the document.