Dear Sir, We confirm that we are aware of all the facilities which are presently made available by your company to Duke Securities Ltd (hereinafter referred to as the Company) and that you have our assurance that we will use our best endeavours to not permit the company to enter into liquidation (whether voluntary or compulsory) or to enter into any arrangement with its creditors without its liability to your company being completely discharged. — example letter of comfort (from Duke's parent company) quoted in Trevor Sykes, The Bold Riders, second edition, 1996, →ISBN, page 16