ELI5: Explain Like I'm 5

Letter of comfort (contract law)

A letter of comfort is like a promise. It is a written statement from one person or business to another promising that something will happen in the future. In contract law, a letter of comfort can be used when one party isn’t sure if they can fulfill an agreement with another party. They can offer a letter of comfort instead - a promise to try their best - so that both parties can still agree to the terms.