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3692]}, {"key": "legal-counsel", "type": "definition", "offset": [3768, 3781]}, {"key": "application-of", "type": "clause", "offset": [3818, 3832]}, {"key": "in-accordance-with", "type": "clause", "offset": [3947, 3965]}, {"key": "generally-accepted-auditing-standards", "type": "definition", "offset": [3966, 4003]}, {"key": "in-agreement", "type": "clause", "offset": [4050, 4062]}, {"key": "other-matters", "type": "clause", "offset": [4097, 4110]}, {"key": "incident-to", "type": "definition", "offset": [4111, 4122]}, {"key": "contemplated-hereby", "type": "clause", "offset": [4139, 4158]}, {"key": "reasonably-request", "type": "definition", "offset": [4186, 4204]}], "samples": [{"hash": "amuV3HB4TwO", "uri": "/contracts/amuV3HB4TwO#cold-comfort-letter", "label": "Underwriting Agreement (Petra Acquisition Inc.)", "score": 29.7816562653, "published": true}, {"hash": "4HHJNFM4KOn", "uri": "/contracts/4HHJNFM4KOn#cold-comfort-letter", "label": "Underwriting Agreement (Petra Acquisition Inc.)", "score": 29.7214241028, "published": true}, {"hash": "e04uFKG080n", "uri": "/contracts/e04uFKG080n#cold-comfort-letter", "label": "Underwriting Agreement (Petra Acquisition Inc.)", "score": 29.6502399445, "published": true}], "snippet": "At the time this Agreement is executed, and at the Closing Date and Option Closing Date, if any, the Representatives shall have received a letter, addressed to the Representatives as representative for the several Underwriters and in form and substance satisfactory in all respects (including the non-material nature of the changes or decreases, if any, referred to in Section 4.3.3 below) to the Representatives from dbbmckennon dated, respectively, as of the date of this Agreement and as of the Closing Date and Option Closing Date, if any:\n4.3.1. Confirming that they are independent accountants with respect to the Company within the meaning of the Act and the applicable Regulations and that they have not, during the periods covered by the financial statements included in the Registration Statement and the Prospectus, provided to the Company any non-audit services, as such term is used in Section 10A(g) of the Exchange Act;\n4.3.2. Stating that in their opinion the financial statements of the Company included in the Registration Statement and the Prospectus comply as to form in all material respects with the applicable accounting requirements of the Act and the published Regulations thereunder;\n4.3.3. Stating that, on the basis of a limited review which included a reading of the latest available unaudited interim financial statements of the Company (with an indication of the date of the latest available unaudited interim financial statements), a reading of the latest available minutes of the stockholders and board of directors and the various committees of the board of directors, consultations with officers and other employees of the Company responsible for financial and accounting matters and other specified procedures and inquiries, nothing has come to their attention which would lead them to believe that: (a) the unaudited financial statements of the Company included in the Registration Statement and the Prospectus do not comply as to form in all material respects with the applicable accounting requirements of the Act and the Regulations or are not fairly presented in conformity with GAAP applied on a basis substantially consistent with that of the audited financial statements of the Company included in the Registration Statement, the Statutory Prospectus and the Prospectus; or (b) at a date immediately prior to the Effective Date or Closing Date, as the case may be, there was any change in the capital stock or long-term debt of the Company, or any decrease in the stockholders\u2019 equity of the Company as compared with amounts shown in the March 31, 2020 balance sheet included in the Registration Statement, other than as set forth in or contemplated by the Registration Statement, or, if there was any decrease, setting forth the amount of such decrease, and (c) during the period from March 31, 2020 to a specified date immediately prior to the Effective Date or Closing Date, as the case may be, there were any changes in revenues, net earnings (losses), or net earnings (losses) per share of Common Stock, in each case as compared with the Statement of Operations for the period from November 20, 2019 (inception) to March 31, 2020 included in the Registration Statement, or, if there was any such change, setting forth the amount of such change;\n4.3.4. Stating that they have compared specific dollar amounts, numbers of shares, percentages of revenues and earnings, statements and other financial information pertaining to the Company set forth in the Registration Statement in each case to the extent that such amounts, numbers, percentages, statements and information may be derived from the general accounting records, including work sheets, of the Company and excluding any questions requiring an interpretation by legal counsel, with the results obtained from the application of specified readings, inquiries and other appropriate procedures (which procedures do not constitute an examination in accordance with generally accepted auditing standards) set forth in the letter and found them to be in agreement; and\n4.3.5. Statements as to such other matters incident to the transaction contemplated hereby as the Representatives may reasonably request.", "hash": "cf89ce02d87b768202bd8718b1bb8197", "id": 5}, {"size": 34, "snippet_links": [{"key": "date-hereof", "type": "clause", "offset": [7, 18]}, {"key": "the-auditor", "type": "definition", "offset": [71, 82]}, {"key": "information-of", "type": "clause", "offset": [109, 123]}, {"key": "comfort-letters", "type": "clause", "offset": [170, 185]}, {"key": "with-respect-to", "type": "clause", "offset": [186, 201]}, {"key": "the-financial-statements", "type": "definition", "offset": [202, 226]}, {"key": "certain-financial-information", "type": "clause", "offset": [231, 260]}, {"key": "incorporated-by-reference", "type": "clause", "offset": [274, 299]}, {"key": "the-registration-statement", "type": "clause", "offset": [339, 365]}, {"key": "package-and-the-prospectus", "type": "clause", "offset": [382, 408]}, {"key": "addressed-to", "type": "definition", "offset": [410, 422]}, {"key": "the-placement-agent", "type": "clause", "offset": [423, 442]}, {"key": "form-and-substance", "type": "clause", "offset": [450, 468]}, {"key": "in-all-respects", "type": "clause", "offset": [482, 497]}, {"key": "as-of-the-closing-date", "type": "clause", "offset": [531, 553]}], "samples": [{"hash": "rdpKYrWdg1", "uri": "/contracts/rdpKYrWdg1#cold-comfort-letter", "label": "Placement Agency Agreement (Sidus Space Inc.)", "score": 37.4024658203, "published": true}, {"hash": "6pik5AjyUHd", "uri": "/contracts/6pik5AjyUHd#cold-comfort-letter", "label": "Placement Agency Agreement (Sidus Space Inc.)", "score": 37.2984275818, "published": true}, {"hash": "er12tvl35Sv", "uri": "/contracts/er12tvl35Sv#cold-comfort-letter", "label": "Placement Agency Agreement (High Roller Technologies, Inc.)", "score": 37.0547561646, "published": true}], "snippet": "On the date hereof, you shall have received a cold comfort letter from the Auditor containing statements and information of the type customarily included in accountants\u2019 comfort letters with respect to the financial statements and certain financial information contained or incorporated by reference or deemed incorporated by reference in the Registration Statement, the Disclosure Package and the Prospectus, addressed to the Placement Agent and in form and substance satisfactory in all respects to you and to the Auditor, dated as of the Closing Date.", "hash": "30131209e4e3c02aa00c3c864403cbd7", "id": 8}, {"size": 32, "snippet_links": [{"key": "at-the-time", "type": "definition", "offset": [0, 11]}, {"key": "the-underwriter", "type": "definition", "offset": [40, 55]}, {"key": "the-auditor", "type": "definition", "offset": [103, 114]}, {"key": "information-of", "type": "clause", "offset": [141, 155]}, {"key": "comfort-letters", "type": "clause", "offset": [202, 217]}, {"key": "with-respect-to", "type": "clause", "offset": [218, 233]}, {"key": "the-financial-statements", "type": 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(Micware Co., Ltd.)", "score": 37.3175888062, "published": true}, {"hash": "g8ENyg5hIVX", "uri": "/contracts/g8ENyg5hIVX#cold-comfort-letter", "label": "Underwriting Agreement (Micware Co., Ltd.)", "score": 37.2847366333, "published": true}], "snippet": "At the time this Agreement is executed, the Underwriter shall have received a cold comfort letter from the Auditor containing statements and information of the type customarily included in accountants\u2019 comfort letters with respect to the financial statements and certain financial information contained in the Registration Statement, the Pricing Disclosure Package and the Prospectus, addressed to the Underwriter and in form and substance satisfactory in all respects to the Underwriter and to the Auditor, dated as of the date of this Agreement.", "hash": "d1ef07583157490387d5255475934b02", "id": 9}], "next_curs": "ClwSVmoVc35sYXdpbnNpZGVyY29udHJhY3RzcjgLEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2Ihxjb2xkLWNvbWZvcnQtbGV0dGVyIzAwMDAwMDBhDKIBAmVuGAAgAA==", "clause": {"size": 2764, "parents": [["conditions-of-underwriters-obligations", "Conditions of Underwriters\u2019 Obligations"], ["comfort-letters", "Comfort Letters"], ["conditions", "Conditions"], ["covenants-of-the-company", "Covenants of the Company"], ["company-counsel-matters", "Company Counsel Matters"]], "children": [["", ""], ["secretarys-certificate", "Secretary\u2019s Certificate"], ["officers-certificate", "Officers\u2019 Certificate"], ["closing-date-deliveries", "Closing Date Deliveries"], ["effective-date-deliveries", "Effective Date Deliveries"]], "title": "Cold Comfort Letter", "id": "cold-comfort-letter", "related": [["comfort-letter", "Comfort Letter", "Comfort Letter"], ["comfort-letters", "Comfort Letters", "Comfort Letters"], ["bring-down-comfort-letters", "Bring-down Comfort Letters", "Bring-down Comfort Letters"], ["accountants-comfort-letter", "Accountant\u2019s Comfort Letter", "Accountant\u2019s Comfort Letter"], ["accountants-comfort-letters", "Accountants\u2019 Comfort Letters", "Accountants\u2019 Comfort Letters"]], "related_snippets": [], "updated": "2026-08-09T04:22:35+00:00", "also_ask": ["What are the essential representations and disclaimers that must be included in a cold comfort letter?", "How can parties negotiate the scope of procedures and assurances to maximize strategic advantage?", "What are the most common legal pitfalls or fatal flaws that could undermine enforceability?", "How do cold comfort letters differ from audit opinions or formal guarantees in terms of legal effect?", "What standards do courts apply when assessing the reliability and enforceability of cold comfort letters?"], "drafting_tip": "Specify the required assurances, identify responsible parties, and set delivery timelines to ensure clarity, accountability, and timely compliance.", "explanation": "A Cold Comfort Letter is a document issued by an independent auditor to provide limited assurance to third parties, typically underwriters or investors, regarding the accuracy of financial information in a company's offering documents. This letter usually confirms that, based on specified procedures, nothing has come to the auditor's attention that would indicate material misstatements in the financial data since the last audit. Its core practical function is to offer a degree of reassurance about the reliability of recent financial information, thereby helping to mitigate risk for parties relying on the company's disclosures during transactions such as public offerings."}, "json": true, "cursor": ""}}