Exhibit 15.1
|
Deloitte, lnc. | |
| Contadores Públicos Autorizados | ||
| RUC 16292-152-155203 D.V. 65 | ||
| Torre Banco Panamá, piso 12 | ||
| Avenida Boulevard y la Rotonda | ||
| Costa del Este, Panamá | ||
| Apartado 0816-01558 | ||
| Panamá, Rep. de Panamá |
| Teléfono: (507) 303-4100 | ||
| Fax: (507) 269-2386 | ||
| infopanama@deloitte.com | ||
| www.deloitte.com/pa |
April 30, 2018
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Dear Sirs:
We have read Item 16F of Banco Latinoamericano de Comercio Exterior, S.A.’s Annual Report on Form 20-F dated April 30, 2018 (the “Annual Report”), for the year ended December 31, 2017, and have the following comments:
| 1. | We agree with the statements made in the first, third, fourth and fifth paragraphs of Item 16F of the Annual Report. |
| 2. | We have no basis to agree or disagree with other statements of the registrant contained therein. |
| Very truly yours, | |
| /s/ Deloitte, Inc. | |
| Panama, Republic of Panama | |
| Deloitte LATCO | |
| Firma miembro de | |
|
Deloitte Touche Tohmatsu Limited |