The following are examples that may be covered in a comfort letter ...

The following are examples that may be covered in a comfort letter: Independence of auditor, an opinion as to whether the audited financial statements comply in form with the accounting requirements of the SEC, unaudited financial statements, tables, stats, other financial information, and ​negative assurance about whether certain non-financial statement information included in the securities offering complies regarding form, in all material respects, with Regulation S-K. 

​cc: Audit