Purpose
The Letter of Offer and Acceptance (LOA) is a government-to-government agreement used by the U.S. Government to transfer defense materiel and services to foreign governments and international organizations via the Foreign Military Sales (FMS) process. This administrative tool is provided to improve quality, and standardize LOA document development across the entire Security Cooperation Enterprise. All LOA document developers and reviewers will use this tool when building their LOA documents in the Defense Security Assistance Management System (DSAMS).