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Atty. Zehan Loren E.

Tocao, REB
58 Candelaria Street, Ecoland, Davao City

April 23, 2018


Davao City

Re: Non-fulfilment/ Non-performance of the obligations

as Bookkeeper

Dear Ma’am:

The undersigned is writing this letter on behalf of my client, Martish

Marketing Company ( Martish for brevity), in connection with the
services rendered by Maria Lisillote B. Inigo-Lupon (Mrs. Lupon
for brevity) as their bookkeeper.

It can be gleaned from the records that on __________ Martish

engaged services of Maria Lisillote Inigo Lupon as an accountant and
as their book keeper in all of their financial transactions.

For the Services, the parties agreed that Mrs. Lupon shall be
responsible in recording, accounting and remitting all financial
transactions of the company before any government agencies.
However, upon investigation, Mrs. Lupon failed to comply with the
foregoing obligation, as evidenced by the failure of Ms. Llonah Jean
Campos Delota, an employee of Martish, to avail her PhilHealth

In addition to the foregoing, it is well settled under the law that the
failure of the obligor to fulfill his obligation, the same may be done by
the creditor himself or by another person at the expense of the
debtor/ obligor. Moreover, the obligor may be held liable for damages
for the non-performance of the obligation.

Hence, final demand is hereby made upon you to properly perform

and account your obligations and present before the Company any
pertinent documents as proof of compliance and performance of your
obligation. Otherwise, the Company has no alternative but to exercise
its rights and remedies provided under the law to enforce such

Please give this matter your immediate and preferential attention.

We trust you will see your way clear towards the prompt and
amicable settlement of our client’s plainly valid demands in order for
you to avoid the inconvenience, expenses and embarrassment of
Very truly yours,