An independent accountant’s letter delivered to the underwriter at the sale and closing of the issue that provides information concerning certain financial matters that may have occurred since the las [..]

Definition An accounting firm's statement provided to a company preparing for a public offering, confirming that unaudited financial data in the prospectus follows GAAP, and that no significant c [..]

Letter provided by a company's independent public accountant to an underwriter when the underwriter has a DUE DILIGENCE responsibility under Section 11 of the Securities Act of 1933 regarding fin [..]

a letter written by an independent accountant to the underwriter, indicating the results of accounting tests performed on the financial data as requested by the underwriter.

A letter from an auditor to the underwriter of a new issue of municipal securities stating that financial statements (typically audited statements) appearing in the official statement have been prepared in accordance with applicable auditing standards and that nothing has come to the attention of the auditor to indicate that such financial statemen [..]

An accountant's opinion that a financial statement appears to be correct.

Term common in competition law that usually meant the letter …

A letter filed with the applicable securities commissions by a company's auditor when submitting unsigned financial statements for use in a prospectus. The letter says that the final format of th [..]

A letter issued through a state voluntary cleanup program, that typically states that a site complies with the program's requirements, is clean enough for the intended use, and that no future enf [..]

A letter from an independent auditor included in a preliminary prospectus stating that, while a full audit has not been undertaken, the auditor has done a 'review' sufficient to assure that [..]