In capital markets practices, prior to a debt market offering an auditor will write a comfort letter to the underwriters confirming the financial soundness of the issuer. In order to highlight aspects of the offering documents that require auditing (or "ticking and tying") for the purposes of a comfort letter, the underwriters' counsel will circle all of the numbers in the documents that require ticking and tying. This process is called the circle up, and it is generally a manual time-consuming process as the numbers can be appear in the documents either numerically or alphabetically. Solutions have been developed that introduce automation to the circle-up process by highlighting each number in a prospectus document and guiding attorneys through those numbers in a way that enables them to more rapidly highlight those that require auditing. The leading point solution is SignedOff, though Scribestar is also developing circle up automation capabilities.