会计师发出的“comfort letter” 是做什么用的,安慰投资人?

会计师发出的“comfort letter” 是做什么用的,安慰投资人?

 a “comfort” letter dated as of such date, from the independent certified public accountants of the Company, in form and substance as is customarily given by independent certified public accountants to underwriters in an underwritten public offering and reasonably satisfactory to a majority in interest of the Holders requesting registration, addressed to the underwriters, if any, and to the Holders requesting registration of Registrable Securities.

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comfort letter一般都是用来增强融资人的资信的,注册会计师可以出具一份安慰函,证明融资人资信良好,同样,母公司也可以为子公司出具安慰函。

作用就是信用背书,做增信用,让投资人或者贷款人放心大胆地放款。

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