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A letter of comfort, sometimes called a "letter of intent", is a communication from a party to a contract to the other party that indicates an initial willingness to enter into a contractual obligation absent the elements of a legally enforceable contract. The objective is to create a morally binding but not legally binding assurance.
Sometimes the prewritten obituary's subject outlives its author. One example is The New York Times' obituary of Taylor, written by the newspaper's theater critic Mel Gussow, who died in 2005. [7] The 2023 obituary of Henry Kissinger featured reporting by Michael T. Kaufman, who died almost 14 years earlier in 2010. [8]
A letter of intent (LOI or LoI, or Letter of Intent) is a document outlining the understanding between two or more parties which they intend to formalize in a legally binding agreement. The concept is similar to a heads of agreement , term sheet or memorandum of understanding .
A Letter of Understanding (LOU) is a formal text that sums up the terms of an undertakings of a contract which may have been negotiated up to this point only in spoken form or otherwise informally. It reviews the terms of an agreement for a service , a project or a deal and is often written as a step before a more detailed contract is issued.
The difference between the two is slight and mostly a matter of style: an LOI is typically written in letter form and focuses on the parties' intentions; a term sheet skips most of the formalities and lists deal terms in bullet-point or similar format. There is an implication that an LOI only refers to the final form.
For example, a lawyer who must prepare a contract and who has prepared a similar contract before will often re-use, with limited changes, the old contract for the new occasion. Or a lawyer who has filed a successful motion to dismiss a lawsuit may use the same or a very similar form of motion again in another case, and so on.
Although form letters are generally intended for a wide audience, many form letters include stylistic elements or features intended to appear specifically tailored to the recipient. For example, they might be signed by autopen and use features such as mail merge , which automatically inserts the names of the individual recipients.