NANCY TE TAN Manager Davao Solar Best Corp.

Dear Madam,

It is with a great sorrow that I am hereby tendering my resignation to you as your accounting staff I decided to take a review for CPA examination. I am looking forward to the new challenges that awaits me. My last day of work will be March 31, 2007 and I will turn over the position to my replacement and willing to teach the new one. Please feel free to contact me anytime should you have any question regarding my past work. I hope that the transaction will go smoothly for everyone. My experience with this company has been awarding. I appreciate having the opportunity to work for such a fine company. I wish you and organization continued success.

Very truly yours, GWYN A. PITOGO

NANCY TE TAN Owner/Manager Davao Solar Best Corp.

Dear Madam,

It is very sad that I am hereby tendering my resignation letter to you as your accounting staff. I have planned to take a review class for my CPA board exam this year. I am looking forward to the new challenges that await me. My last day of work will be April 30, 2007 and I will turn over the position to my replacement and willing to teach the new one. Please feel free to contact me at your convenience if ever you have any question regarding my past work. I hope that the transaction will go on smoothly for everyone. My experience with this company is very remarkable. I appreciate of having the opportunity to work for such a fine company like yours. I wish you and organization continued success.

Very truly yours, GWYN A. PITOGO