SOC 2 Bridge Letter: When You Need One and a Template Outline

A SOC 2 bridge letter (sometimes called a gap letter) is management’s written statement covering the period after a SOC 2 report’s end date — typically confirming whether material changes occurred that would affect the report’s conclusions.

Related: How to read a report · Timeline.

Purpose: Bridge letters help procurement teams cover the gap between the last Type II period end and today’s diligence date. They are management representations — not a replacement for a new CPA attestation.

When Buyers Ask for One

Report period ended several months ago
Contracting before the next Type II is issued
Material system or control changes since period end need disclosure

Template Outline

Typical sections (customise with counsel; request a working outline via contact):

Identification of the SOC 2 report (type, criteria, period/as-of date, CPA firm)
Bridge period start/end dates
Statement on material changes to the system or controls (or confirmation of none)
Known incidents materially affecting the criteria (if any)
Management signature and date

How CyberSilo Helps

Continuous evidence in CSA makes bridge-letter drafting faster because control status and incidents are already organised.

Keep Coverage Continuous Between Reports

Use CSA to track material changes so bridge letters and the next Type II stay consistent.

Talk to CyberSilo SOC 2 Automation

Frequently Asked Questions

Does a bridge letter replace Type II?

No. It is an interim management statement, not a new CPA examination.

Who signs the bridge letter?

Typically service organisation management — not the CPA firm — unless your firm offers a separate agreed-upon procedure.

How long can a bridge period be?

Buyers set expectations; longer gaps increase diligence questions. Align renewal timing with your report cycle.

SOC 2 hub · Type I vs Type II · CSA

SOC 2 Bridge Letter: When You Need One and a Template Outline

When Buyers Ask for One

Template Outline