Looking for DD services or software?Beyond M&A →Lens →

Definition

Letter of Intent (LOI)

Non-binding term sheet that frames the deal — price, structure, exclusivity, and conditions to close.

An LOI is the document that turns interest into a process. It captures the headline economics (price, mix of cash and rollover, working-capital target), the structure (asset vs. share, stock vs. cash consideration), and the operating constraints between signing and closing — exclusivity, access to diligence, confidentiality. Most LOI provisions are explicitly non-binding; exclusivity and confidentiality are usually the exceptions. Treat the LOI as the scope document for diligence: anything you want time and access to investigate later should be referenced here.

See also

Read further in The Guide