A comprehensive legal disclaimer should include the following elements: 1. Identity of the Sender: Clearly state who is sending the email, including the company name and address. 2. Purpose of the Email: Specify the commercial nature of the email. 3. Opt-Out Instructions: Provide clear instructions on how recipients can unsubscribe from future emails. 4. Privacy Policy: Inform recipients about how their data is being used and link to your privacy policy. 5. Copyright Information: State any copyright information related to the content of the email.