Comprehensive Opioid Recovery Centers Reauthorization Act of 2023 This bill reauthorizes through FY2028 and modifies competitive grants for comprehensive opioid recovery centers. These centers provide a full continuum of treatment and recovery services to individuals with substance use disorders. In particular, the bill permits applicants for the grants to demonstrate their capacity to provide the required treatment and recovery services through a letter of intent from a partner agency. A partner agency is a nongovernmental organization or other public or private entity (1) that primarily delivers mental health or substance use disorder treatment services, and (2) that the applicant coordinates with to provide the services required by the grant.