EX-15.1 8 tv488363_ex15-1.htm EXHIBIT 15.1

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