tors stated elsewhere in this report: • Client • Intended use • Intended user • Type of opinion Office of Comptroller of the Currency (OCC), 12 CFR Pall 34, Subpart C - Appraisals, 34.42 (g); Office of Thrih Supervision (OTS), 12 CFR 564.2 (g); Appraisal Institute, The Dictionary of Real Estate Appraisa