If you've had a falling out with your partner, patch things up with a heartfelt chat and this reconciliation letter. Together ...

For the purpose of raising funds from various lenders, the company, as the holding company, will issue a Letter of Comfort or a Side Letter to any third party in respect of credit facilities ...

However, after Axcel defaulted, Siva Industries refused to honour the loan, arguing that a letter of comfort does not impose liability in the same way a corporate guarantee does. In an order dated ...

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