TO WHOM IT MAY CONCERN:

I am Atty. Ariel A. Abis and was issued a Certificate of Registration

and Authority to Print from the Bureau of Internal Revenue. At the
moment my receipts are still pending printing and will be issued in
two or four weeks time.

In lieu of the foregoing, the undersigned hereby undertakes that upon

issuance of official receipts to issue the same to ECLOF.

Sincerely yours,

Atty. Ariel A. Abis