28 August 2019

ANGARA ABELLO CONCEPCION REGALA & CRUZ

22/F ACCRALAW Tower
2nd Avenue corner 30th Street
Bonifacio Global City, Taguig

Attention: EMERICO O. DE GUZMAN

Managing Partner

ANA LOURDES TERESA A. ORACION

Co-Managing Partner

ERIC R. RECALDE
Tax Department Head

Gentlemen:

Please accept this letter as formal notice of my resignation from the

firm effective 29 September 2019.

I am very grateful for the opportunities you have given me. I can say
that during my almost two years stay with the firm I have grown
professionally as a tax lawyer because of the Firm’s mentorship. I am also
thankful for the friendship and camaraderie I was able to build with the legal
and non-legal of the Firm. My stay with the Firm will always be a fruitful and
memorable experience, and I could not think of any other firm where I could
have started my career as a lawyer other than ACCRA.

Again, thank you very much for your guidance and leadership. It has
been a pleasure working with the best lawyers in the country today.

Sincerely,

GREGORIO L. DE LIMA III

Associate