The samples are included to illustrate to attorneys and litigants the proper form to be used for documents filed in the Supreme Court. This article contains practical tips in the form of "do's" and "don'ts" when rendering an opinion letter given in connection with a real estate transaction. 1.We have acted as counsel to. (the "Guarantor") with respect to a. College Counseling instructs seniors on how to complete college applications, including the application, essay, and recommendations letters. We have reviewed the Independent Auditor's Report of the Cleveland State University,. {¶ 2} We based our determination in our previous opinion on State v.