List of "Deemed Compliant Foreign Financial Institutions"

To Whom It May Concern:

Pursuant to the Freedom of Information Act, I hereby request the following records:

I am seeking a list of Foreign Financial Institutions known to the Internal Revenue Service to be "Deemed Compliant Foreign Financial Institutions (FFIs)" under FATCA. Responsive information would include the name of the FFI, its publicly viewable GIIN, and an indication of whether or not it is a "Deemed Compliant FFI".

There is a substantial public interest in this information being available, as it is otherwise difficult to locate financial institutions to whom the "Non-Discrimination Clause" commonly found in the FATCA Inter-Govenrmental Agreements would apply. Without the disclosure of this information, it is nearly impossible for US Citizens to benefit from the anti-discrimination protections afforded by this part of the IGAs. In a number of countries, US Citizens residing there are categorically excluded from local financial services, calling into question whether Deemed Compliant FFIs are complying with *all* FATCA compliance obligations.

The requested documents will be made available to the general public, and this request is not being made for commercial purposes.

In the event that there are fees, I would be grateful if you would inform me of the total charges in advance of fulfilling my request. I would prefer the request filled electronically, by e-mail attachment if available or CD-ROM if not.

Thank you in advance for your anticipated cooperation in this matter. I look forward to receiving your response to this request within 20 business days, as the statute requires.

Sincerely,

Nicholas Lee