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This is to certify that the Proposed Feasibility Study entitled A Proposed

Cultivation of Oyster Mushroom and Its Distribution in Cebu City, prepared
and submitted by Chelsea Baricuatro, Ma. Lucille Ferrer, Jessa Geraldizo, Gellie
Vale Managbanag, Vernon Mars Almodal, and John Rhil Ramos in fulfilment of
the requirements for the degree of Bachelor of Science in Accountancy has been
revised based on the recommendations and suggestions of the panellists during the
Oral Defense last January 5, 2017.

Dr. Victoria Lee Digao, CPA


Mr. Elton Montecillo, CPA

Technical Aspect

Mr. Cedric Val Naranjo, CPA

Chairman of the Panel