2 Corinthians 1:3 names this same divine comfort as God's own character before Paul describes his own sufferings.
“Comfort, comfort my people,” says your God.
Blessed be the God and Father of our Lord Jesus Christ, the Father of mercies and God of all comfort;
This opens the book's second major section - after chapters 1-39 announced judgment through Assyria and Babylon, chapters 40 onward announce that judgment has run its course.