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Kost Forer Gabbay & Kasierer Tel: +972-4-8654000

2 Pal-Yam Blvd. Brosh Bldg. ey.com


Haifa 3309502, Israel

July 1, 2020

To: Elbit Systems Land Ltd.


2 Hatavor street,
Yokneam Illith
Israel

Subject: Elbit Systems Land Ltd.

Dear Sirs,

As the independent auditors of Elbit Systems Land Ltd. (the "Company"), we hereby confirm that,
in accordance with the Israeli Tax regulations, the Company is required to submit a tax report on an
annual basis and its fiscal year end is calendar (31 December, 2020).

Yours truly,

Kost Forer Gabbay & Kasierer


A Member of Ernst & Young Global

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