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We found 3 dictionaries with English definitions that include the word comfort letters:
Click on the first link on a line below to go directly to a page where "comfort letters" is defined.

General dictionaries General (1 matching dictionary)
  1. comfort letters: Wiktionary [home, info]

Business dictionaries Business (2 matching dictionaries)
  1. COMFORT LETTERS: Accounting Glossary [home, info]
  2. Comfort letters: Accounting, Business Studies and Economics Dictionary [home, info]

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