confort letter / comfort letter

[Fernando]

I have three doubts about the expression given above:

1) Spelling: I have seen the word with 'm' and with 'n'. ¿Which is the right one?

2) Meaning: I have seen CL translated as

a) Letter of intent (carta de intenciones):A firm says it will try to do to do something.

b) Audit LC: The letter given to an audit company by the comptroler/directors of a firm in order to certificate something.

c) Credit LC: A company states that he has knowldge that a company (its subsidiary) is asking for a bank credit.

3) Legal force: This is an extra non-language related issue. The (a) and (c)meanings has no legal force in Spanish law. Has

Thank you very much in advance

 

[lauranazario]

Hmmmm... I have a question, though. Do you need translations of any of the terms you included in your post?
Otherwise, I'm not sure exactly what is it you want.

Saludos,
LN

 

[Fernando]

I would try to be clearer:

1) I want to know if confort letter (CL) is spelled with "m" or "n".

2) I would like to know if the three definitions (a to c) are really used, given that in most dictionaries only one of them is given. I should have added that the term "Confort Letter" is widely used in Spanish without translation in the "c" meaning. I do not know if it is this kind of imported words from English used in Spanish with only one of the meanings in English (such as "leasing").

3) The third one is a legal question about its legal force in US/UK.

 

[lauranazario]

Got ya. Now let's wait for answers...