comfort opinion

Securities. An attorney’s written opinion that there is no reason to believe that the registration statement contains any material misrepresentations or omissions that would violate § 11 of the Securities Act of 1933.

• The attorney usu. participates in the registration statement’s preparation and confers with the securities issuer’s representatives, underwriters, and public accountants before writing the opinion. The comfort opinion’s purpose is to reassure the parties that the registration statement complies with securities laws; it is not part of the statement and is usu. not included.

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词条贡献者

译者Lynn，毕业于法国顶尖的高级翻译学院，擅长翻译各种与涉及美国证券法的诉讼和调查（包括告密者调查）相关的法律文件。