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comfort-letter-from-auditors

100 / 100 · Low risk

Fine to try.

By lev-os/agents (GitHub) · other · 28 stars · scanned at commit b247a6d

Drafts PCAOB AS 6101-compliant auditor comfort letters (cold comfort letters) providing negative assurance on unaudited financial information for underwriters in U.S. securities offerings. Use when drafting comfort letters for underwriting agreements, capital markets closings, IPOs, secondary offerings, or any securities transaction requiring auditor negative assurance at signing or closing.

Works with any agent that supports SKILL.md skills.

What this skill can do

We found nothing in the files we read that matches our rules. That does not prove the skill is safe: see the limits of static scanning.

Install

Paste this into your terminal. It downloads exactly the version we scanned, not whatever is newest.

if [ -e ~/.agents/skills/'comfort-letter-from-auditors' ] || [ -L ~/.agents/skills/'comfort-letter-from-auditors' ]; then echo 'A skill folder named comfort-letter-from-auditors already exists — not replacing it' >&2; false; else d=$(mktemp -d) && git clone --quiet --filter=blob:none --no-checkout 'https://github.com/lev-os/agents' "$d" && git -C "$d" checkout --quiet 'b247a6df3094b3f2c2780c0f34a9f05925627ffc' -- 'skills-db/legal/comfort-letter-from-auditors' && mkdir -p ~/.agents/skills && cp -R "$d"/'skills-db/legal/comfort-letter-from-auditors' ~/.agents/skills/'comfort-letter-from-auditors' && rm -rf "$d"; fi

Codex reads ~/.agents/skills directly. For Claude Code, Cursor, Copilot, Gemini CLI, Antigravity or OpenCode, also link it. For Claude Code: ln -s ~/.agents/skills/'comfort-letter-from-auditors' ~/.claude/skills/'comfort-letter-from-auditors' (other agents: ~/.cursor/skills, ~/.copilot/skills, ~/.gemini/skills, ~/.gemini/config/skills, ~/.config/opencode/skills). Or install through the finder skill, which does both.

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