It is important to note that a Letter of Offer is not a legally binding employment contract, but rather a gesture of intent to hire, which the candidate can accept or decline. It is recommended that both parties review the terms carefully before proceeding. This document often serves as the basis for the formal employment contract, which will be more comprehensive and legally binding. The Letter of Offer should be clear, concise, and written in a professional tone to ensure mutual understanding and to pave the way for a positive working relationship.