安慰函作为一种常见在商事交易中使用的文书形式，与传统的担保函或承诺函有所不同。它在实质上不明确双方的权利和义务，这种模糊性常常在实践中引起关于其性质的争议。在中国商事交易中，安慰函作为一种外来概念已经被采纳多年，但在中国司法实践中，对于安慰函性质的认定存在较大分歧，无法得出统一的结论。本文将从几个方面来介绍Bring-Down Comfort Letter，使读者可以进一步对此了解。

【英文含义】

The Law Dictionary的英文释义为：Before or during a new issue, a statement by an auditor that a comfort letter previously published is still valid. A comfort letter is a statement indicating that, while a full audit has not been done, a review of the issue’s prospectus has revealed nothing inaccurate or misleading. The bring-down comfort letter indicates the previous comfort letter is still valid.

根据Investopedia网站的英文释义为：A comfort letter is a business document that is intended to assure the recipient that a financial or contractual obligation with another party can and will be met. The sender is often an independent auditor or accountant.

The comfort letter does not make a legally enforceable commitment but conveys the ability of the other party to fulfill the terms of the agreement under discussion.

【基本概念】

Bring-Down Comfort Letter是一种由专业机构（通常是会计师事务所）发出的函件，旨在向第三方提供额外的保证或证明，以增强投资者或贷款人对特定交易或公司财务状况的信心。通常用于融资交易或发行债券时，为投资者提供额外的保障和信心。

【要点总结】

第三方的非契约性保证：

安慰函是第三方向借款方提供的一种正式但非契约性质的保证。该保证陈述特定事实为真实，或该第三方知晓贷款情况，或有意在将来以某种方式采取行动。

担保债务偿还的方式：

安慰函是一种向潜在债权人保证债务将被偿还的方式。通常情况下，这种函件由母公司向打算向其附属企业提供资金的银行出具。因此，它被视为正式担保的替代，通常没有法律强制执行力。

词语明确性对法律效力的影响：

安慰信的法律效力可能会受到质疑，因为它一般不具备法律强制执行力。然而，如果能够证明安慰信使用的词语特别明确有力，并且在特定实际情况下使用，那么安慰信的法律效力可能会受到质疑，不仅仅只是一种形式上的保证。

【英文运用情景】

Bring-Down Comfort Letter means a letter from Xxxxxxxx & Xxxxxxx LLP or another independent public accounting firm, in form and substance satisfactory to IFG, addressed to IFG and the board of Directors of the Company and dated as of the applicable Draw Down Date (i) confirming that they are independent public accountants within the meaning of the Securities Act and are in compliance with the applicable requirements relating to the qualification of accountants under Rule 2-01 of Regulation S-X of the SEC, (ii) stating, as of the applicable Draw Down Date, the conclusions and findings of such firm with respect to the financial information and other matters covered by the Comfort Letter and (iii) updating the Comfort Letter with any information which would have been included in such Comfort Letter had it been given on such Draw Down Date.

来源：译问