A comfort letter is also known as a verification letter. It is a business document that is prepared by a CPA or accounting professional.
In the case of the Restaurant Revitalization Fund program, applicants using the Table 3 calculation are encouraged to obtain a Comfort Letter to support the use of eligible expenses as part of the award justification and documentation process.
Please consult your CPA or accounting professional to obtain this document for your application. Providing this document will ensure the fastest SBA review of your application.