This report is submitted pursuant to the Joint Explanatory Statement accompanying the Supplemental Appropriations Act, 2009 (P.L. 111-32), which directed the Secretary of State to submit a report ―detailing incidents during the recent conflict in Sri Lanka that may constitute violations of international humanitarian law or crimes against humanity, and, to the extent practicable, identifying the parties responsible.‖ The alleged incidents set forth herein occurred in the context of the final months of an armed conflict between the Government of Sri Lanka (GSL) and the Liberation Tigers of Tamil Eelam (LTTE), which has been listed as a terrorist organization by the United States since 1997. While the conflict lasted intermittently for 25 years, this report focuses on incidents that occurred from January 2009, when fighting intensified, through the end of May 2009, when Sri Lankan government forces defeated the LTTE. It does not provide, nor is it intended to be, a comprehensive portrayal of the conflict.