March 30, 2021

Mendoza Querido & Co.

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

Dear Sirs,

HEMOTEK RENAL CENTER , INC.

Audit for the year ended December 31, 2020

We are the auditors of Hemotek Renal Center, Inc. (the Company), which is a wholly owned subsidiary
of Euro-Med Laboratories Phils., Inc., the parent company.

In connection with your request, as per letter dated January 28, 2021, we are sending the following
completed audit requirements to your attention, as enclosed to this letter:

 Acknowledgement of receipt of instructions and confirmation of cooperation (Appendix C)

 Details of related party balances and transactions (Appendix D)
 Audit questionnaire (Appendix E)
 NIL Effects of deviation from Group accounting policies
 NIL Management letter
 Summary of audit adjustments and reclassifications
 NIL Summary of unadjusted errors
 Audit summary memorandum (Appendix F)
 Fraud risk review letter (Appendix G)
 Subsequent events review letter (Appendix H)
 Reporting Package
 Audited financial statements

May we add that, to date and to the best of our knowledge, there are no significant and material audit
problems, disagreements, accounting changes, extraordinary items, unusual transactions, income tax
matters, errors and exceptions, fraud/illegal acts and similar items that arose in the course of our audit
which were not disclosed nor need to be disclosed in the report and in the financial statements.

We hope that the audit requirements we furnished are of great help and sufficient to provide the data you
needed. For further queries, please don’t hesitate to contact us.

Yours faithfully,

Alyssa Marie D. Caguete

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