Appendix G

March 18, 2021

Mendoza Querido & Co.

16th Floor The Salcedo Towers
169 H.V. dela Costa St.
Salcedo Village
Makati City 1227
Philippines

Attention: Mr. Richard S. Querido

Dear Sirs,

HEMOTEK RENAL CENTER, INC.

FRAUD RISK REVIEW LETTER
FOR THE YEAR ENDED DECEMBER 31, 2020

Our audits of the financial statements of Hemotek Renal Center, Inc. for the year ended December 31,
2020 have addressed fraud risk in accordance with the requirements of International Standard on
Auditing 240 “The Auditor’s Responsibility to Consider Fraud and Error in An Audit of Financial
Statement”. No significant risk factors were identified.

We confirm that no significant fraud risk factors were identified;

Yours faithfully,

Alyssa Marie D. Caguete