Which of the following is included in a comfort letter? Positive assurance on whether there has been any change in capital stock or long-term debt since the date of the audited financial statements Negative assurance on whether unaudited condensed financial information complies in form with the accounting requirements of the SEC. An opinion on whether any fraud risk factors indicate significant incentive and opportunity relating to fraudulent financial reporting An opinion on whether the entity's internal control components are operating as designed in achieving their stated objectives