Cabrera and Associates, CPAs

Alabang, Muntinlupa
July 15, 2009
Board of Directors
RBC International Products, Inc.
2044 Ayala Avenue
Makita City
Attention: Mr. Perry Santos
President
Gentlemen:
This letter confirms our arrangements for the audit of RBC International Products,
Inc. for the year ending December 31, 2009.
The purpose of our engagement is to examine the Companys financial statements for
the year ending December 31, 2009 and evaluate the fairness of presentation of the
statements in conformity with generally accepted accounting principles. Upon completion
of our audit, we will provide you with our auditors report on the financial statements
referred to above and report separately any significant deficiencies relating to the internal
controls noted during our audit.
Our examination will be conducted in accordance with Philippine Standards on
Auditing which will include a review of the internal control structure and tests of controls
to the extent we believe necessary. Accordingly, it will not include a detailed audit of
transactions to the extent which would be required if the examination was intended to
disclose defalcations or other irregularities that are not material to the financial
statements, although their discovery may result.
The financial statements referred to above are the responsibility of the management
of the company. In this regard, management is responsible for the proper recording of
transactions in the books of accounts, for the safeguarding of assets, and for the
substantial accuracy of financial statements. Generally accepted auditing standards also
require that we obtain a representation letter covering the financial statements from
certain members of management.
Our engagement will also include assistance in the preparation of your annual
income tax return. Any additional services that you may request, and that we agree to
provide, will be subject of separate written arrangement.

The timing of our examination will be scheduled for the performance and completion
as follows:
____Begin___
___Complete___
Preliminary tests
Sept. 11, 2009
Sept. 24, 2009
Internal control structure letter
October 3, 2009
Year-end closing
Feb. 3, 2010
Feb. 18, 2010
Delivery of report and income tax return
March 10, 2010

Assistance to be supplied by your personnel, including the preparation of schedules

and analyses of accounts, is described on a separate memorandum attached. Timely
completion of this work will facilitate the conclusion of our examination.
Our professional fees are based on the time required at various levels of
responsibility, plus actual out-of-pocket expenses (travel, typing, supplies, etc.) payable
upon presentation of our invoices. We estimate our fees for the audit to be about Pxxx.
We propose to bill you in accordance with the following schedule:
- a monthly retainer of Pxx plus out-of-pocket expenses incurred to date; and,
- the balance of the fees and out-of-pocket expenses at the completion of the audit.
This letter will be effective for future years unless it is terminated, amended, or
superseded.
If the foregoing is in accordance with your understanding, please sign and return to
us the duplication copy of this letter.
CABRERA AND ASSOCIATES, CPAS
Agreed and acknowledged on behalf
of RBC International Products, Inc.:
By:______________________
Date:_____________________