<p>This course will be an overview of:</p> <ul> <li>The purpose of comfort letters in the underwriting process.</li> <li>The information that is typically included in a comfort letter.</li> <li>The parties involved in the comfort letter process: who prepares a comfort letter, who uses a comfort letter, and how a comfort letter is used.</li> <li>The guidelines and standards applicable to comfort letters.</li> </ul>