1. Financial Standing Declaration: Statement about the current financial position of the issuing bank - included when specifically requested by the beneficiary

2. Limitations and Restrictions: Specific limitations on the comfort provided - included in soft letters of comfort

3. Performance Guarantee Language: Stronger commitment language - included in hard letters of comfort when more binding obligations are intended

4. Regulatory Compliance Statement: Statement confirming compliance with banking regulations - included when required by regulatory authorities

5. Change Control Provisions: Provisions regarding notification of changes in ownership or control - included when stability of ownership is crucial

1. Corporate Authorization: Copy of board resolution or other corporate authorization for issuing the letter

2. Financial Statements: Recent financial statements of the issuing bank (if required)

3. Ownership Structure Chart: Diagram showing the relationship between the issuing bank and subsidiary

4. Regulatory Approvals: Copies of any required regulatory approvals or notifications