M&A Glossary

What is a Letter of Intent (LOI)?

Definition

A Letter of Intent (LOI) is a non-binding document that outlines the key terms of a proposed acquisition before formal due diligence and the definitive purchase agreement.

Key Elements of an LOI

Binding vs. Non-Binding Provisions

Most LOI terms are non-binding—either party can walk away. However, these provisions are typically binding:

From LOI to Close

After signing the LOI, the typical process: due diligence (30-90 days), definitive agreement drafting (2-4 weeks), final negotiations, and closing. Total time from LOI to close is usually 60-120 days for small businesses.

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