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The key points most commonly compiled in an LOI include: type of acquisition (stock or asset), detailed list of assets (and liabilities) to be acquired, purchase price, payment method, contingencies, data required to complete due diligence, and target dates for contract signing and closing. At its most basic level, the LOI says that, as long as certain criteria specified in the LOI is as represented by the seller, the buyer will purchase the company consistent with the terms outlined in the LOI.