Legal analysis: A legally binding letter of commitment must first be signed by both parties, proving that both parties have consistent intentions and both parties agree to perform their duties. Both parties have clearly expressed the subject matter, the format is standardized, and there are witnesses. Therefore, when writing a commitment letter, it is best to clearly state the liability for breach of contract.

Legal basis: Article 143 of the "People's Republic of China and Civil Code": Civil legal acts are valid if they meet the following conditions:

(1) The actor has Corresponding capacity for civil conduct;

(2) The expression of intention is true;

(3) It does not violate the mandatory provisions of laws and administrative regulations, and does not violate public order and good customs.