EXHIBIT “3”

December 2, 2019

Maria Mercedez
Partner, Mannie Manicures and Pedicures
Remonville, Jaro, Iloilo City

Ms. Mercedez,
I received your letter stating your request for the return of you share in the
partnership. Unfortunately, I cannot return the full value of it as the
business is in deep losses.
To settle your share, I have placed the furniture and some equipment in
you storage facility representing the said share.
I am pleased and grateful to have worked with you and looking forward to
work with you in the future.

Very truly yours,

ANNIE BATUMBAKAL