Starts to extol Ambassador Suite, emphasising comfort (4)
I believe the answer is:
ease
'comfort' is the definition.
(I know that comfort can be written as ease)
'starts to extol ambassador suite emphasising' is the wordplay.
'starts to' says to take the initial letters.
The first letters of 'extol ambassador suite emphasising' is 'EASE'.
(Other definitions for ease that I've seen before include "Leisure, comfort" , "Alleviate" , "Lack of worry or agitation" , "Freedom from pain or anxiety" , "Reduce (pain)" .)