alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

DAY ELEV

 122.57

 122.48

 122.50

 123.01

 122.97

 123.32

 123.13

 122.87

 122.54

 122.79

 122.89

 123.08

 122.77

 122.92

 122.96

 122.50

 123.29

 123.32

 123.25

 123.28

 122.88

 122.69

 122.21

 121.68

 121.99

 122.27

 122.75

 122.78

 7,598

 7,557

 7,566

 7,796

 7,778

 7,941

 7,852

 7,733

 7,584

 7,697

 7,742

 7,829

 7,688

 7,755

 7,773

 7,566

 7,927

 7,941

 7,909

 7,923

 7,737

 7,652

 7,436

 7,207

 7,337

 7,463

 7,679

 7,692

STORAGE

+5

-41

+9

+230

-18

+163

-89

-119

-149

+113

+45

+87

-141

+67

+18

-207

+361

+14

-32

+14

-186

-85

-216

-229

+130

+126

+216

+13

CHANGE

1,514

1,538

1,505

1,624

1,495

1,580

1,483

1,486

1,467

1,587

1,551

1,584

1,503

1,591

1,568

1,443

1,704

1,537

1,532

1,536

1,348

1,452

1,458

1,438

1,626

1,608

1,627

1,529

INFLOW

 1,421

 1,469

 1,418

 1,433

 1,429

 1,423

 1,453

 1,458

 1,446

 1,428

 1,423

 1,436

 1,474

 1,460

 1,464

 1,458

 1,462

 1,470

 1,476

 1,449

 1,354

 1,400

 1,472

 1,458

 1,465

 1,449

 1,423

 1,427

POWER

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

SPILL

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

 60

HATCHERY

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

C.F.S.

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

FEBRUARY 2002 LAKE NATOMA DAILY OPERATIONS RUN DATE: March 13, 2002

IN LAKE

EVAP

C.F.S.

COMPUTED*

ACRE-FEET

RELEASE - C.F.S.

TOTALS +99 42,914 40,398 0 1,680 0

ACRE-FEET +99 85,120 80,129 0 3,332 0

COMMENTS:

* COMPUTED INFLOW IS THE SUM OF CHANGE IN STORAGE, RELEASES AND EVAPORATION.

SUMMARY

RELEASES (ACRE-FEET)

POWER 80,129

SPILL 0

FOLSOM SOUTH CANAL

HATCHERY

 1,553

 3,332

 7,593

FOLSOM

SOUTH 

CANAL

 30

 30

 22

 15

 15

 15

 15

 28

 36

 42

 45

 44

 40

 37

 35

 29

 0

 0

 12

 20

 28

 35

 35

 35

 35

 35

 35

 35

 783

 1,553

(1)

(1) INCHES OF EVAPORATION TAKEN FROM FOLSOM PAN.

RELEASES (ACRE-FEET)

TOTAL 85,014

Table 12
### §§2994 to 2994g. Omitted

#### **Editorial Notes**

#### Codification

Sections were omitted in the general amendment of the Elementary and Secondary Education Act of 1965, Pub. L. 89–10, by Pub. L. 103–382, title I, §101, Oct. 20, 1994, 108 Stat. 3519.

Section 2994, Pub. L. 89–10, title II, §2016, as added Pub. L. 101–589, title II, §205(a)(2), Nov. 16, 1990, 104 Stat. 2886, authorized award of grants and contracts for establishment and operation of regional mathematics and science education consortia.

Section 2994a, Pub. L. 89–10, title II, §2017, as added Pub. L. 101–589, title II, §205(a)(2), Nov. 16, 1990, 104 Stat. 2887, related to use of funds.

Section 2994b, Pub. L. 89–10, title II, §2018, as added Pub. L. 101–589, title II, §205(a)(2), Nov. 16, 1990, 104 Stat. 2888, related to application and review.

Section 2994c, Pub. L. 89–10, title II, §2019, as added Pub. L. 101–589, title II, §205(a)(2), Nov. 16, 1990, 104 Stat. 2889, related to regional boards.

Section 2994d, Pub. L. 89–10, title II, §2020, as added Pub. L. 101–589, title II, §205(a)(2), Nov. 16, 1990, 104 Stat. 2889, related to payments, Federal share, and non-Federal share.

Section 2994e, Pub. L. 89–10, title II, §2021, as added Pub. L. 101–589, title II, §205(a)(2), Nov. 16, 1990, 104 Stat. 2889, related to evaluations of regional consortia.

Section 2994f, Pub. L. 89–10, title II, §2022, as added Pub. L. 101–589, title II, §205(a)(2), Nov. 16, 1990, 104 Stat. 2890, defined terms used in subpart.

Section 2994g, Pub. L. 89–10, title II, §2023, as added Pub. L. 101–589, title II, §205(a)(2), Nov. 16, 1990, 104 Stat. 2890, authorized appropriations.
§ 9.23 Napa Valley. ( a ) *Name.* The name of the viticultural area described in this section is “Napa Valley.”
( b ) *Approved maps.* The maps showing the boundaries of the Napa Valley viticultural area are the: ( 1 ) “Mt. St. Helena” U.S.G.S. 7.5 minute quadrangle;
( 2 ) “Detert Reservoir” U.S.G.S. 7.5 minute quadrangle;
( 3 ) “St. Helena” U.S.G.S. 15 minute quadrangle;
( 4 ) “Jericho Valley” U.S.G.S. 7.5 minute quadrangle;
( 5 ) “Lake Berryessa” U.S.G.S. 15 minute quadrangle;
( 6 ) “Mt. Vaca” U.S.G.S. 15 minute quadrangle;
( 7 ) “Cordelia” U.S.G.S. 7.5 minute quadrangle;
( 8 ) “Cuttings Wharf” U.S.G.S. 7.5 minute quadrangle; and
( 9 ) Appropriate Napa County tax assessor's maps showing the Napa County-Sonoma County line.
( c ) *Boundaries.* The Napa Valley viticultural area is located within Napa County, California. From the beginning point at the conjuction of the Napa County-Sonoma County line and the Napa County-Lake County line, the boundary runs along— ( 1 ) The Napa County-Lake County line;
( 2 ) Putah Creek and the western and southern shores of Lake Berryessa;
( 3 ) The Napa County-Solano County line; and
( 4 ) The Napa County-Sonoma County line to the beginning point.
[T.D. ATF-79, 46 FR 9063, Jan. 28, 1981, as amended by T.D. ATF-201, 50 FR 12533, Mar. 29, 1985]
### §7923. Limitations on school-based health centers

Notwithstanding section 7802 of this title, funds used for activities under this chapter shall be carried out in accordance with the provision of section 280h–5(a)(3)(C) of title 42.

(Pub. L. 89–10, title VIII, §8543, as added Pub. L. 114–95, title VIII, §8035, Dec. 10, 2015, 129 Stat. 2119.)

#### **Statutory Notes and Related Subsidiaries**

#### Effective Date

Section effective Dec. 10, 2015, except with respect to certain noncompetitive programs and competitive programs, see section 5 of Pub. L. 114–95, set out as an Effective Date of 2015 Amendment note under section 6301 of this title.
Editorial Note on Part 70
Editorial Note: Nomenclature changes to part 70 appear by T.D. ATF-450, 66 FR 29022-29030, May 29, 2001.

§ 70.77 Collection of jeopardy assessment; stay of sale of seized property pending court decision. ( a ) *General rule.* In the case of an assessment under 26 U.S.C. 6862, and property seized for the collection of such assessment shall not (except as provided in paragraph (b) of this section) be sold until the latest of the following occurs: ( 1 ) The period provided in 26 U.S.C. 7429(a)(2) to request the appropriate TTB officer to review the action taken expires.
( 2 ) The period provided in 26 U.S.C. 7429(b)(1) to file an action in U.S. District Court expires if a request for redetermination is made to the appropriate TTB officer.
( 3 ) The U.S. District Court judgment in such action becomes final, if a civil action is begun in accordance with 26 U.S.C. 7429(b).
( b ) *Exceptions.* Notwithstanding the provisions of paragraph (a) of this section, any property seized may be sold: ( 1 ) If the taxpayer files with the appropriate TTB officer a written consent to the sale, or
( 2 ) If the appropriate TTB officer determines that the expenses of conservation and maintenance of the property will greatly reduce the net proceeds from the sale of such property, or
( 3 ) If the property is of a type to which 26 U.S.C. 6336 (relating to sale of perishable goods) is applicable.
(26 U.S.C. 6863)
[T.D. ATF-301, 55 FR 47613, Nov. 14, 1990, as amended by T.D. ATF-353, 59 FR 2522, Jan. 18, 1994]
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY

 533.38

 534.50

 535.45

 536.34

 536.90

 537.31

 538.14

 538.60

 538.90

 539.20

 539.40

 539.63

 539.88

 540.11

 540.34

 540.56

 540.80

 541.04

 541.25

 541.48

 541.71

 541.93

 542.16

 542.37

 542.60

 542.80

 543.00

 543.00

 543.00

 542.99

 543.19

 1,906,885

 1,920,833

 1,932,692

 1,943,825

 1,950,841

 1,955,984

 1,966,408

 1,972,194

 1,975,971

 1,979,750

 1,982,271

 1,985,171

 1,988,325

 1,991,229

 1,994,133

 1,996,913

 1,999,948

 2,002,983

 2,005,641

 2,008,553

 2,011,467

 2,014,255

 2,017,171

 2,019,836

 2,022,755

 2,025,295

 2,027,835

 2,027,835

 2,027,835

 2,027,708

 2,030,250

 7,470

 7,563

 2,489

 2,402

 2,733

 6,783

 11,969

 6,290

 3,541

 3,390

 3,397

 3,396

 3,249

 3,390

 3,397

 3,393

 3,389

 3,378

 3,383

 3,373

 3,373

 3,368

 3,364

 3,381

 3,374

 3,367

 3,377

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

SAN LUIS RESERVOIR FEDERAL March 29, 2006

DAILY OPERATIONS

JANUARY 2006 RUN DATE:

FEDERAL

CHANGE CHANGE

PACHECO

PUMP

TOTALS 136,781 0 2,828 151,229

FEDERAL

PUMP ADJ

FEDERAL

GEN

 13,416

 13,948

 11,859

 11,133

 7,016

 5,143

 10,424

 5,786

 3,777

 3,779

 2,521

 2,900

 3,154

 2,904

 2,904

 2,780

 3,035

 3,035

 2,658

 2,912

 2,914

 2,788

 2,916

 2,665

 2,919

 2,540

 2,540

 0

 0

-127

 2,542

 49

 53

 46

 43

 35

 48

 46

 44

 45

 45

 43

 40

 39

 39

 40

 45

 46

 42

 40

 40

 47

 50

 65

 110

 136

 133

 206

 351

 332

 334

 196

7,127

7,473

1,576

1,444

2,091

5,986

11,127

5,693

7,247

7,493

6,930

7,104

7,143

5,610

5,614

5,557

5,670

3,170

3,007

3,120

3,119

3,060

3,105

2,976

5,076

4,910

4,882

1,807

3,317

3,259

5,536

ELEV STORAGE

 111,979

 732,995

 740,468

 742,044

 743,488

 745,579

 751,565

 762,692

 768,385

 775,632

 783,125

 790,055

 797,159

 804,302

 809,912

 815,526

 821,083

 826,753

 829,923

 832,930

 836,050

 839,169

 842,229

 845,334

 848,310

 853,386

 858,296

 863,178

 864,985

 868,302

 871,561

 877,097

FEDERAL

STORAGE

COMMENTS : 

VALUES IN ACRE-FEET

 725,868

0

0

0

0

0

0

0

0

4,000

4,000

4,000

4,000

4,000

2,500

2,500

2,500

2,500

0

0

0

0

0

0

0

2,000

2,000

2,000

2,000

3,500

3,500

4,500

49,500
Exhibit 23




                    CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in the registration statement of
Miller Building Systems, Inc. on Form S-8 (File Nos. 33-88158 and 33-50512), and
in the related Prospectus, of our report dated July 28, 1997 on our audits of
the consolidated financial statements and financial statement schedule of Miller
Building Systems, Inc. and subsidiaries as of June 28, 1997 and June 29, 1996,
and the years ended June 28, 1997, June 29, 1996, and July 1, 1995, which report
is included in this Annual Report on Form 10-K.




                              COOPERS & LYBRAND L.L.P.





South Bend, Indiana
September 17, 1997
### §1702. Congressional findings

#### (a) Dual school systems as denial of equal protection; depletion of financial resources of local educational agencies; transportation of students; inadequacy of guidelines

The Congress finds that—

(1) the maintenance of dual school systems in which students are assigned to schools solely on the basis of race, color, sex, or national origin denies to those students the equal protection of the laws guaranteed by the fourteenth amendment;

(2) for the purpose of abolishing dual school systems and eliminating the vestiges thereof, many local educational agencies have been required to reorganize their school systems, to reassign students, and to engage in the extensive transportation of students;

(3) the implementation of desegregation plans that require extensive student transportation has, in many cases, required local educational agencies to expend large amounts of funds, thereby depleting their financial resources available for the maintenance or improvement of the quality of educational facilities and instruction provided;

(4) transportation of students which creates serious risks to their health and safety, disrupts the educational process carried out with respect to such students, and impinges significantly on their educational opportunity, is excessive;

(5) the risks and harms created by excessive transportation are particularly great for children enrolled in the first six grades; and

(6) the guidelines provided by the courts for fashioning remedies to dismantle dual school systems have been, as the Supreme Court of the United States has said, "incomplete and imperfect," and have not established, a clear, rational, and uniform standard for determining the extent to which a local educational agency is required to reassign and transport its students in order to eliminate the vestiges of a dual school system.

#### (b) Necessity of Congress to specify appropriate remedies for elimination of dual school systems

For the foregoing reasons, it is necessary and proper that the Congress, pursuant to the powers granted to it by the Constitution of the United States, specify appropriate remedies for the elimination of the vestiges of dual school systems, except that the provisions of this chapter are not intended to modify or diminish the authority of the courts of the United States to enforce fully the fifth and fourteenth amendments to the Constitution of the United States.

(Pub. L. 93–380, title II, §203, Aug. 21, 1974, 88 Stat. 514.)

#### **Statutory Notes and Related Subsidiaries**

#### Effective Date

Section effective on and after sixtieth day after Aug. 21, 1974, see section 2(c) of Pub. L. 93–380, set out as a note under section 1221–1 of this title.
§ 9.65 North Fork of Roanoke. ( a ) *Name.* The name of the viticultural area described in this section is “North Fork of Roanoke.”
( b ) *Approved maps.* The appropriate maps for determining the boundaries of the North Fork of Roanoke viticultural area are six U.S.G.S. Virginia, 7.5 minute series maps. They are: ( 1 ) McDonalds Mill Quadrangle, 1965;
( 2 ) Glenvar Quadrangle, 1965;
( 3 ) Elliston Quadrangle, 1965;
( 4 ) Ironto Quadrangle, 1965;
( 5 ) Blacksburg Quadrangle, 1965; and
( 6 ) Newport Quadrangle, 1965.
( c ) *Boundaries.* The North Fork of Roanoke viticultural area is located in parts of Roanoke and Montgomery Counties in southern Virginia. ( 1 ) The point of the beginning is in the north at the intersection of State Routes 785 and 697 in Roanoke County.
( 2 ) Then the boundary follows State Route 697 northeast over Crawford Ridge to the intersection at State Route 624.
( 3 ) Then the boundary turns southwest on State Route 624 along the boundary of the Jefferson National Forest and then continues across the Montgomery County line to U.S. 460 (business).
( 4 ) Then the boundary follows U.S. Route 460 (business) south through the town of Blacksburg.
( 5 ) Then the boundary continues on U.S. Route 460 (bypass) to the intersection of U.S. Route 460 East, where it turns east for approximately one mile to the intersection of U.S. Interstate Highway 81 at Interchange 37.
( 6 ) Then the boundary continues northeast on Interstate Highway 81 to its intersection with State Route 603 at interchange 38.
( 7 ) Then the boundary continues northwest on State Route 603 to its intersection with State Route 629.
( 8 ) Then the boundary follows State Route 629 (which later becomes State Route 622 north of Brandshaw Creek) 2 miles across the Roanoke County line to where it intersects the Chesapeake and Potomac Telephone Company right-of-way.
( 9 ) Then the boundary turns northwest along the C & P right-of-way over Pearis Mountain to the point where the right-of-way intersects State Route 785, one quarter mile northeast of the intersections of State Routes 785 and 697.
( 10 ) Then the boundary follows State Route 784 back to the beginning point.
[T.D. ATF-129, 48 FR 16250, Apr. 15, 1983, as amended by T.D. ATF-249, 52 FR 5958, Feb. 27, 1987]
Exhibit 99
                  CODE OF ETHICS FOR SENIOR FINANCIAL OFFICERS

      This Code of Ethics for senior financial officers is promulgated by the
Board of Directors under section 406 of the Sarbanes Oxley Act of 2002 and the
rules of the Securities and Exchange Commission promulgated thereunder. It
contains standards for senior financial officers reasonably necessary to
promote: honest and ethical conduct, including the ethical handling of actual or
apparent conflicts of interest between personal and professional relationships;
full, fair, accurate, timely, and understandable disclosure in the periodic
reports required to be filed by the issuer and in other public communications;
and compliance with applicable governmental laws, rules and regulations. For the
purposes of this Code of Ethics, "senior financial officer" includes the chief
executive officer, chief financial officer and principal accounting officer or
controller, and persons performing similar functions.

      As a senior financial officer, you must:

      1. Act with honesty and integrity, avoiding actual or apparent conflicts
      of interest in personal and professional relationships. You should
      recognize that even the appearance of a conflict of interest can damage
      the company. A conflict of interest may exist because of a relationship of
      yours or of a family member that is inconsistent with the company's best
      interests or could cause a conflict with your ability to perform your job
      responsibilities.

      2. Produce, or cause to be produced, full, fair, accurate, timely, and
      understandable disclosure in reports and documents that the company files
      with or submits to the Securities and Exchange Commission and in other
      public communications.

      3. Comply with applicable governmental laws, rules and regulations.

      4. Promptly report any violation of this Code of Ethics to the Chairman of
      the Audit Committee.

      You will be held accountable for your adherence to this Code of Ethics.
Your failure to observe the terms of this Code of Ethics may result in
disciplinary action, up to and including immediate termination of your
employment.

      Any request by you for a waiver of any provision of this Code of Ethics
must be in writing and addressed to the Chairman of the Audit Committee for
presentation to the Board. The Board will have the sole and absolute
discretionary authority, acting upon such recommendation as may be made by the
Audit Committee, to approve any waiver from the Code of Ethics. Any waiver from
this Code of Ethics will be disclosed promptly on Form 8-K or any other means
approved by the Securities and Exchange Commission.

      Please acknowledge receipt of this policy by signing below.


      ______________________________________________     _______________________
      Employee                                           Date
PKY-2015.06.15-8K-EX 10.1 Heistand






EXHIBIT 10.1




AMENDMENT TO THE
EMPLOYMENT AGREEMENT BETWEEN
PARKWAY PROPERTIES, INC. AND JAMES R. HEISTAND


The Employment Agreement (the “Agreement”), dated July 8, 2013, between Parkway Properties, Inc., a Maryland corporation (the “Company”), and James R. Heistand (the “Executive”), is hereby amended in the following manner (the “Amendment”), in accordance with Section 13(c) of the Agreement.
		
	1.
	Section 3(b) of the Agreement is hereby deleted in its entirety and replaced with the following:




In addition to the Base Salary, during the Term, the Executive shall be eligible to participate in the Company’s discretionary annual incentive plan (the “AIP”) as may be established and approved by the Board or the Committee from time to time and, pursuant to the AIP, the Executive may earn an annual bonus (the “Annual Bonus”) in each fiscal year during the Term, with a target Annual Bonus opportunity of one hundred forty percent (140%) of Base Salary (the “Target Bonus”); provided, that the Board or the Committee shall annually review the Executive’s Target Bonus and, in its sole discretion, may increase the Executive’s Target Bonus, and references in this Agreement to Target Bonus shall refer to the Target Bonus as may be increased by the Board or the Committee.  The Annual Bonus actually paid, if any, in any fiscal year shall be determined by the Board or the Committee based upon the achievement of annual performance objectives established by the Board from time to time. The Annual Bonus shall be paid no later than two and one-half (2.5) months following the end of the fiscal year to which such Annual Bonus relates, subject to the Executive’s continued employment with the Company on the applicable payment date, except as otherwise provided in Sections 6(a) and 6(b).


		
	2.
	Except as expressly amended hereby, the terms of the Agreement shall be and remain unchanged, and the Agreement as amended hereby shall remain in full force and effect.


 



































IN WITNESS WHEREOF, the Company and the Executive have executed this Amendment to the Agreement, effective as of this 15th day of June, 2015.


	
		
	EXECUTIVE:

	/s/ James R. Heistand

	James R. Heistand

	 

	PARKWAY PROPERTIES, INC.

	 
	 

	 
	 

	By:
	/s/ David R. O'Reilly

	Name:
	David R. O'Reilly

	Title:
	Executive Vice President and Chief Financial Officer

	 
	 

	 
	 

	By:
	/s/ Jeremy R. Dorsett

	Name:
	Jeremy R. Dorsett

	Title:
	Executive Vice President and General Counsel
### §499. Military, naval, or official passes

Whoever falsely makes, forges, counterfeits, alters, or tampers with any naval, military, or official pass or permit, issued by or under the authority of the United States, or with intent to defraud uses or possesses any such pass or permit, or personates or falsely represents himself to be or not to be a person to whom such pass or permit has been duly issued, or willfully allows any other person to have or use any such pass or permit, issued for his use alone, shall be fined under this title or imprisoned not more than five years, or both.

(June 25, 1948, ch. 645, 62 Stat. 712; Pub. L. 103–322, title XXXIII, §330016(1)(I), Sept. 13, 1994, 108 Stat. 2147.)

#### Historical and Revision Notes

Based on title 18, U.S.C., 1940 ed., §132 (June 15, 1917, ch. 30, title X, §3, 40 Stat. 228).

Changes were made in phraseology.

#### **Editorial Notes**

#### Amendments

1994—Pub. L. 103–322 substituted "fined under this title" for "fined not more than $2,000".
496 P.2d 1095

#### NEW MEXICO HEALTH AND SOCIAL SERVICES DEPARTMENT, Petitioner, v. Joaquin BACA, Respondent.

No. 9476.

Supreme Court of New Mexico.

May 4, 1972.

Further ordered that the record in Court of Appeals Cause No. 780, 83 N.M. 703, 496 P,2d 1099, be ,and the same is hereby returned to the Clerk of the Court of Appeals.
Exhibit 14.1


   [Letterhead of Somekh Chaikin, an Affiliated Member of KPMG International]



Consent of Independent Registered Public Accounting Firm

We hereby consent to the incorporation by reference into the Registration
Statement on Form S-8 (File No. 333-108510) of Koor Industries Ltd. of our
report, dated March 29, 2005, except for Note 28, as to which the date is July
13, 2005, with respect to the consolidated balance sheets of Koor Industries
Ltd. and subsidiaries as of December 31, 2003 and 2004, and the related
consolidated statements of income, shareholders' equity and cash flows for each
of the years in the three year period ended December 31, 2004, which report
appears in Amendment No. 1 to Koor Industries Ltd.'s Annual Report on Form
20-F/A for the year ended December 31, 2004 and to the reference to our firm
under the heading "Selected Financial Data" in the Form 20-F.





/s/ Somekh Chaikin
-------------------
KPMG Somekh Chaikin
An affiliated member of KPMG International





Tel Aviv, Israel

September 16, 2005