Caterpillar...appreciates the concerns raised over unrest in the Middle East. We have compassion for all persons affected by the political strife in the Middle East and support a peaceful resolution to the Israeli-Palestinian conflict. Caterpillar’s products are designed to improve quality of life...[W]e do not condone the illegal or immoral use of any Caterpillar equipment, and consistent with Caterpillar’s Worldwide Code of Conduct, we expect our customers to use our products in environmentally responsible ways and consistent with human rights and the requirements of international humanitarian law. Further complicating the Middle East situation, Caterpillar and its related companies are subject to strict anti-boycott requirements under two U.S. laws – the Tax Reform Act of 1976 and the Export Administration Act. These laws are intended to stop U.S. and U.S. related companies from supporting or participating in boycotts not sanctioned by the U.S. government. Penalties for violations of the U.S. anti-boycott laws can be severe - they may include significant civil and criminal penalties and prohibitions on future exporting privileges and denial of tax benefits.