The purpose of this site is to provide easy access to reports and other materials useful in opinion practice, without charge, for non-commercial use. This undersigned firm represents the above-referenced Owner as its counsel.It has received a copy of and has reviewed the completed application package dated. • Opinion recipients demand a lot in the letters. I respect a jury has found _____ guilty of ______. I am writing to offer a more complete picture of who ______ is. Adjusting paperwork with our feature-rich and intuitive PDF editor is easy. Can the non-client claim to have relied upon the tax opinion letter in the prospectus, even though his own counsel has reviewed the transaction and blessed it? Might have been covered) in the opinion letters of outside counsel.