- Project plans
- Project activities
- Legislation and standards
- Industry context
Last edited 11 Feb 2020
Typically, a comfort letter is provided by an accountant to give assurance about the financial soundness of an organisation and its assets. The receiving party is typically a lender who is sent the comfort letter in relation to credit being granted by them to organisation.
A comfort letter is not a guarantee, only an opinion, and will sometimes specifically state that it is not intended to be legally binding. In the absence of such a provision however, comfort letters are generally viewed as an intention to create legal relations.
In the event of a subsequent breach of contract, the precise meaning and consequences of the comfort letter may need to be carefully interpreted.
 Related articles on Designing Buildings Wiki
Featured articles and news
Protecting employees from hearing damage.
One of the largest office buildings in the world.
Who holds the risk for COVID-19?
Insights from New York.
A quick introduction to a very complicated subject.
CIOB suggests the economic reach of construction is double the official figures.
The first US building to achieve BREEAM Outstanding In-Use.
70 buildings from 70 years of Concrete Quarterly. Book review.
Conserving the iron roof at the Albert Dock.
Delivering an infrastructure revolution.
The admissibility of evidence.