Estoppel - WHO gives to tennant?

[Robert Borer]

Need a simple answer from my experienced multi-family investors.  I'm about to do my first multi-unit deal and I need to verify the info current owner/seller is telling me.  I know this is done with an estoppel agreement.  Thing I DON'T know is:  WHO gives this to tennant?  Seller or Buyer?  I know this is training wheels kind of question, but please help me out with your knowledge!  Thanks!  - Rob