甲乙 こうおつ へい ていじゃないです
kōotsu heite ijanaidesu

Noun
Desu Copula
Negation Auxiliary

The polite negative form of 甲乙丙丁

1. It's not A, B, C, or D.; It isn't A, B, C, or D.

Negative
Polite
Casual Register