opinion: ORDER
  In light of the petition for rehearing filed by American Commerce National Bank (ACNB), we have reconsidered twelve attorney billing statements to determine whether they fall within the attorney-client privilege as outlined in our previous decision in this case. See Clarke v. American Commerce National Bank, 974 F.2d 127 (9th Cir.1992). We agree with ACNB that these bills contain information which, if disclosed, would reveal litigation strategy.
  Accordingly, it is ordered that specific portions of these bills, as indicated by ACNB, are to be redacted before they are handed over to the Comptroller of the Currency. For this purpose, we have indicated on copies of the bills that will be returned to the district court those items to be redacted. The bills to be redacted are numbered: B000092-98, B000109-11, B000152, B000164.
  With this order, the petition for rehearing is denied.
instruction: What follows is an opinion from a United States Court of Appeals.
  Intervenors who participated as parties at the courts of appeals should be counted as either appellants or respondents when it can be determined whose position they supported. For example, if there were two plaintiffs who lost in district court, appealed, and were joined by four intervenors who also asked the court of appeals to reverse the district court, the number of appellants should be coded as six.
  When coding the detailed nature of participants, use your personal knowledge about the participants, if you are completely confident of the accuracy of your knowledge, even if the specific information is not in the opinion. For example, if "IBM" is listed as the appellant it could be classified as "clearly national or international in scope" even if the opinion did not indicate the scope of the business. 
  
  Your task concerns the first listed appellant. The nature of this litigant falls into the category "private business (including criminal enterprises)", specifically "financial institution". Your task is to determine what subcategory of business best describes this litigant.
choices: bank insurance savings and loan credit union other pension fund other financial institution or investment company unclear