December 12, 2018

DR. GERVACIO I. PIATOR, CPA, MBA

GIP ACCOUNTING AND CONSULTING SERVICES
Velez-Gaerlan Streets, Cagayan de Oro City

Dear Sir:

Greetings of Peace!

Students enrolled in the FOUR (4) UNITS subject with the description of INTERNSHIP
AND SYNTHESIS of our school, Pilgrim Christian College, are required to undergo 200
hours of accounting works as well as 100 hours of auditing works. In connection, we
believe that your agency is the best institution that can give our students the best and
proper training for them to be prepared in their future jobs and endeavor.

Hence, I am recommending MARLI ROSE G. MASIBAY as an Accounting and Audit

Intern, who is officially enrolled in the subject this second semester S.Y 2018 – 2019, to be
part of your company.

Thank you and more power to your company.

Respectfully yours,

Mr. Eleno O. Buray, Jr., CPA, MBA, FRIAcc

Internship Coordinator