July 9, 2012 Doron Copman, CPA (Isr)

President, Institute of Certified Public Accountants Doron Compman et al, 16 Moshe Dayan St, Petach Tikvah Tel: 03-9229999 Institute of Certified Public Accountants: http://www.icpas.org.il/english/contactUs.asp By web contact form

Digitally signed by Joseph Zernik DN: cn=Joseph Zernik, o, ou, email=jz12345@eart hlink.net, c=US Date: 2012.07.09 03:20:26 +03'00'

Dr Naftali Freed, CPA (Isr)

Ernst & Young Israel Kost Forer Gabbay & Kasierer 3 Aminadav St., Tel Aviv 67067 Email: naftali.freed@il.ey.com , alona.pais@il.ey.com Tel: 03-6232525 Fax: 03-5622555 By email and by fax

Yaron Peled, CPA (Isr)

Ziv, Haft & Co Menachem Begin Rd, Amot Bituach Building, B 46-48, Tel Aviv, 66180 Email: yaronp@bdo.co.il Tel: 03-6386868 Fax: 03-6394320 By email and by fax

Doron Ronen, CPA (Isr)

President, Israel Branch, ISACA Shiff Hazenfratz & Co 52 Menachem Begin Rd., Tel Aviv 67131 Email: doron-ronen@ronencpa.co.il, shifazen@shifazen.co.il Tel: 03-5733456 Fax: 03-5714180 By email and by fax.

Response within 14 days is kindly requested RE: Request for opinions re: April 8, 2012 ComSign Audit Letter by Erez Shefler, CPA (Isr) Dear Accountants Copman, Freed, Peled, and Ronen, [ i ] Among the four of you one is President of the Institute of Certified Public Accountants, [ ii ] one is the President of the Information Systems Audit and Control Association - the Israel Branch of ISACA, [ iii , iv ] three are listed on the Red Line of the Israeli Accountants Bar under Audit of Electronic Information Systems. [ v ] All four of you are affiliated with notable Israeli accounting firms, [ vi , vii , viii , ix ] and one of them is an affiliate of a large international accounting firm. I write to request that you assist in safeguarding the integrity of the accounting profession in Israel by providing opinions regarding the April 8, 2012 ComSign Audit Letter by Erez Shefler, CPA (Isr), CISA, of the accounting firm of Sharony, Shefler & Co. [ x ] The matter is further elaborated in the records linked below: 1) 12-06-07 PRESS RELEASE: ComSign - a legitimate electronic signature certifier for the State of Israel, or a large-scale con on the People by the government of the State of Israel? [ xi ] 2) 12-07-06 PRESS RELEASE: Unannounced regime change in Israel - Electronic Signatures Act (2001) and Biometric Database Act (2009) [ xii ]

3) 12-07-02 PRESS RELEASE: Israel Bar Association asked to investigate ethics complaint against Attorneys Yoram HaCohen, Amit Ashkenazi, re: fraud in implementing electronic signatures of the State of Israel; [ xiii ] 4) 12-06-25 PRESS RELEASE: Hijacking of the Digital Seal of the State of Israel; [ xiv ] 5) 12-06-01 PRESS RELEASE Responses by the Israel Chamber of System Analysts on report "Integrity or lack thereof of the electronic records systems of the courts of the State of Israel." [ xv ] Your opinions are requested in support of an intended complaint against Erez Shefler, CPA (Isr). I also seek your help in directing me to the procedures for filing such complaint with the Institute of Certified Public Accountants, or any other mechanism for initiating peer-review for the enforcement of ethics and/or professional standards or rules among accounting professionals in Israel. The intended complaint alleges that existing evidence is sufficient to conclude: 1) Erez Shefler, CPA (Isr), did not sign the April 8, 2012 ComSign Audit Letter in good faith; 2) The April 8, 2012 ComSign Audit Letter, was part of a attempted fraud/serious fraud on the People by Erez Shefler, CPA (Isr) and others, which undermines the integrity of all government records of the State of Israel. I look forward to hearing from you! Truly,

Joseph Zernik, PhD PO Box 31440, Jerusalem 91313 Email: jz12345@earthlink.net CC: International ISACA LINKS:
A copy of instant letter is also posted online: 12-07-09 Request for opinions of Copman, Freed, Peled, Ronen, CPAs (Isr) in re: April 8, 2012 ComSign Audit Letter by Erez Shefler, CPA (Isr) http://www.scribd.com/doc/99536586/ ii Institute of Certified Public Accountants http://www.icpas.org.il/english/ iii ISACA (IL) http://www.isaca.org.il//index.asp iv ISACA (US) https://www.isaca.org/Pages/default.aspx v Red Phone. Institute of Certified Public Accountants http://www.icpas.org.il/redphone/ vi DORON COPMAN, ACCOUNTANT http://dunsguide.dundb.co.il/D532234846.aspx vii Ernst & Young Israel Kost Forer Gabbay & Kasierer http://duns100.dundb.co.il/comp_eng_514692599/Ernst%20&%20Young%20Israel%20%E2%80%93%20Kost%20Fo rer%20Gabbay%20&%20Kasierer/ viii BDO Ziv Haft http://investing.businessweek.com/research/stocks/private/snapshot.asp?privcapId=3675807
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Shiff Hazenfratz & Co. https://duns100.dundb.co.il/comp_eng_600206734/Shiff%20Hazenfratz%20&%20Co./ x 12-04-08 Audit Letter for ComSign, signed by Accountant Erez Shefler CPA (Isr), CISA, of the accounting firm of Sharony Shefler & Co, see page 100, under: 12-07-06 ComSign, LTD - sole certifying authority of electronic signatures for the State of Israel - compilation of corporate records http://www.scribd.com/doc/99350885/ xi 12-06-07 PRESS RELEASE: ComSign - a legitimate electronic signature certifier for the State of Israel, or a largescale con on the People by the government of the State of Israel? http://www.scribd.com/doc/99356477/ xii 12-07-06 PRESS RELEASE: Unannounced regime change in Israel - Electronic Signatures Act (2001) and Biometric Database Act (2009) http://www.scribd.com/doc/99243087/ xiii 12-07-02 PRESS RELEASE: Israel Bar Association asked to investigate ethics complaint against Attorneys Yoram HaCohen, Amit Ashkenazi, re: fraud in implementing electronic signatures of the State of Israel http://www.scribd.com/doc/98889755/ xiv 12-06-25 PRESS RELEASE: Hijacking of the Digital Seal of the State of Israel http://www.scribd.com/doc/98120110/ xv 12-06-01 PRESS RELEASE Responses by the Israel Chamber of System Analysts on report "Integrity or lack thereof of the electronic records systems of the courts of the State of Israel" http://www.scribd.com/doc/95715970/Hijacking

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