# Comfort letters { "id": "S94001587", "title": "Comfort letters", "url": "/topics/S94001587", "kind": "topic-directory", "aeo_cohort": "topic-directory", "provider": "lcsh", "revision": "c3ceb7a68cee1951", "catalogue_revision": "f050b5d4780b1289", "numeric_address": "10106297483396253280", "address_version": "morton4x16-v1", "coordinates": [ 0, 22, 26982, 52224 ], "answer_status": "Directory metadata; local answer requires separate source review", "truth_status": "Subject descriptor, not a factual answer or a demonstrated knowledge gap" } Here are entered works on non-binding statements attesting to the financial soundness of a company. Directory metadata is not a factual answer or evidence of a global knowledge gap. Source: https://id.loc.gov/authorities/subjects/sh94001587 No owner-reviewed local answer yet.