U.S. Department of Justice Tax Division Western Criminal Enforcement Section P.O. Box 972 Washington, D.C. 20044 August 6, 2018 John F. Libby, Esq. Marian, Phelps, & Phillips, LLP 11355 West Olympic Boulevard Los Angeles, California 90064 Re: Mizrahi-Tefahot Bank Limited Dear Mr. Libb