June 2, 2017

Dear Sir/Madame:

This letter is intended to authorize GERMILY R. ASTORGA, my mother, to claim the assessed refund

from the cash office in the amount of Php 699.50 on my behalf due to reason of my absence because I

am still in Manila for my ongoing review for the CPA Board Exam.

Yours truly,

KRISTINE R. ASTORGA
2012-08689
BS ACCOUNTANCY