“…Besides that they are singular integral free, another advantage of these approaches is their flexibility: they can be applied to both divergence and non-divergence or even nonlocal equations with coefficients which are very irregular in some of the independent variables. See, for instance, [2,13,14,10,9,11,6] and the references therein. The class of coefficients considered in this paper was first treated by the second named author and Krylov in [13,14] for elliptic and parabolic equations in non-divergence form, and later also in [7] (without symmetric condition on a ij ), [3] (with symmetric a ij ), and [10,9,8,4] for elliptic and parabolic equations and systems in divergence form.…”