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. The letter should describe the interest (i.e.If bond counsel is also disclosure counsel, the negative assurance may be included in the supplemental opinion or in a separate letter of disclosure counsel. Edit, sign, and share legal opinion sample pdf online. No need to install software, just go to DocHub, and sign up instantly and for free. Introduction. The Model Closing Opinion Letter that follows is intended to be used as an exemplar for Pennsylvania lawyers in drafting or.