Euro-Med Laboratories Phils., Inc.

and Subsidiary

Effects of deviation from Group accounting policies

Date : March 25, 2021

To : Richard S. Querido
Mendoza Querido & Co.

Email : rsquerido@mqc.com.ph

From : Alyssa Marie D. Caguete

Re: : Hemotek Renal Center, Inc.

Audit for the year ended December 31, 2020

Effects of deviation from Group accounting policies

To the best of our knowledge, in our audit of the financial statements of the above company for the
year ended December 31, 2020, there were no changes on the accounting policies and any departure
from Group accounting directives

Yours faithfully,

Alyssa Marie D. Caguete