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סים קומרשייל טראסט קורפוריישן	2 352
CIM COMMECIAL TRUST CORPORATION
Corporation no: 908311	11566

	Israel Securities Authority			Tel Aviv Stock Exchange		C004 ( Public )		Reported via MAGNA:	23/08/2018
	www.isa.gov.il			www.tase.co.il				Reference:	2018-02-078094	Time of broadcast: 09:16 09:08:53

Immediate report on other matter

Don't use this form if there is more adequate one

Please note that in the case of delayed publication of report, no changes will be allowed after the form is submitted.

Delay the publication of a report _________ _________

1. The delay of the report can be done up to 72 hours maximum from the date of filling out the form.

2. Attention that in accordance with the provisions of the law, the reporting date must be simultaneous with the report in the foreign exchange.

סיווג דיבידנד לצרכי מס אמריקאיים

Attached file _________

On August 22, 2018, CIM Commercial Trust Corporation (the “Company”) issued a press release announcing the Company’s declaration of a quarterly cash dividend on shares of its common stock, par value $0.001 per share (“Common Stock”), of $0.125 per share. Solely for purposes of determining the Company’s U.S. federal income tax withholding obligations with respect to any non-U.S. holders of Common Stock, the Company would treat 100% of the Common Stock dividend as paid out of earnings and profits (i.e., ordinary income. It must be emphasized that the actual source of any dividend is based on annual metrics, and therefore may differ from the position we would take for U.S. federal income tax withholding purposes. Non-U.S. holders of the Company’s common stock may find more information in the Company’s prospectus dated November 16, 2017, under the headings “Material U.S. Federal Income Tax Consequences?Taxation of Non-U.S. Stockholders of Series L Preferred Stock or Common Stock” and “Material Israeli Tax Consequences?Foreign Tax Credit.” The information contained herein represents the Company’s understanding of the U.S. federal income tax laws and regulations and does not constitute tax advice. It does not purport to be complete or to describe the consequences that may apply to particular categories of stockholders. Each stockholder is urged to consult his tax advisor.
References of previous documents relating to this matter(the reference does not constitute incorporation by reference):
Stock Exchange/Market: -1	Date of revision of form structure: 31/07/2018
Address: PRESTON ROAD 17950 , DALLAS 75252   U.S , TEXAS Tel: 972-3493200 , Fax: 972-3493256
E-mail address: YKORENDAHAN@CIMGROUP.COM   Company site: WWW.CIMGROUP.COM/CIM-COMMERCIAL
Previous names of reporting entity:
Name of the Signatory: EDEN YUVAL Position of Signatory in the reporting corporation: External Lawyer Name of Employer Company:
Address: Menachem Begin 132 , Tel Aviv 6701101 Telephone: 03-6074464 Facsimile: 03-6074422 E-mail: yuvale@gkh-law.com 1
TEXAS