; and (ii) not less than 20 percent of such dollar amount, subject to review by the Foreign Military Sales Cost Review Board. (B) Foreign Military Sales Cost Review Board (i) Establishment The Secretary of Defense shall establish within the Department of Defense a board, to be known as the Foreign Military Sales Cost Review Board (in this subparagraph referred to as the Board )— (I) to review requests by the Director of the Defense Security Cooperation Agency for an increase in the dollar amount described in subparagraph (A) that is more than 20 percent of the dollar amount documented in a letter of offer and acceptance to an eligible foreign purchaser and submitted to the Secretary of State for review