EX-15.3 10 f20f2022ex15-3_mindcti.htm LETTER FROM BRIGHTMAN ALMAGOR ZOHAR & CO., A FIRM IN THE DELOITTE GLOBAL NETWORK

Exhibit 15.3

March 14, 2023

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 16F of MIND C.T.I Ltd.’s Form 20-F dated March 14, 2023, and have the following comments:

| 1. | We agree with the statements made in Item 16F concerning our firm.

| 2. | We have no basis on which to agree or disagree with the other statements made in the Item 16F.

Yours truly,

/s/ Brightman Almagor Zohar & Co.
Certified Public Accountants
A Firm in the Deloitte Global Network