# create backing file
dd if=/dev/zero of=exp1.img bs=1MB count=16
# convert file to ext4-fs
mkfs.ext4 exp1.img
# create loop device
sudo losetup --find --show exp1.img
# create folder to mount loop-device
mkdir exp-fs
# mount loop-device on exp-fs
sudo mount /dev/loop<NUM> exp-fs
# list files
ls exp-fs