English to Spanish Law/Patents

This representation letter is provided in connection with your audit of the financial statements of [insert name of company] for the year ended [insert balance sheet date] for the purpose of expressing an opinion as to whether the financial statements give a true and fair view of (or ‘present fairly, in all material respects,’) the financial position of [insert name of company] as of [insert balance sheet date] and of the results of its operations and its cash flows for the year then ended in accordance with International Accounting Standards (or accounting principles generally accepted in a designated country).