Two leading Iranian banks have declined to engage in transactions with companies affiliated with the Islamic Revolutionary Guard Corps (IRGC), according to a report in the Iranian hard-line daily newspaper Kayhan.  Bank Mellat reportedly refused to transfer foreign currency on behalf of Khatam al-Anbia, an IRGC-owned group of companies that is the largest contractor for government construction. The report also stated that Bank Sepah, a state-owned financial institution, declined to provide a letter of guarantee for a firm affiliated with Khatam al-Anbia.  Both banks cited the international sanctions imposed on the companies, according to the report.