December 14, 2011

Certificate of Good Moral Character

To whom it may concern,

This is to certify the many fine qualities of Mr. Jeffrey M. Butial, whom I have known for more
than 2 years in various capacities.

I have had the chance to get to know Jeffrey as my officemate in the Audit Industry, and I say
without a doubt that you are dealing with a person of very good moral character. He is greatly admired by
his scrupulous professional integrity, and never had a bad word to say about anyone. He is also hard
working and dedicated, and never leaves a job unfinished.

On a personal level, I may say that he is a warm-hearted man who highly values the relationships
with his family and friends. I have no doubts with his abilities to succeed in the future.

Thank you.

Sincerely,

Jerome S. Delos Reyes, CPA

Senior Tax Specialist
Legal and Technical Services
Court of Tax Appeals