Exhibit “C”

JULY 6, 2020

GOMA INC.,
143 H. Abellana St.,
Canduman, Mandaue City
Cebu, Philippines

DEMAND LETTER

Dear Mr. JUAN DIMAYUGA:

I write on behalf of my client, TSUPAPI RUBBER GOODS EMPORIUM,

represented by its sole proprietor Anna Tirado regarding your clear and manifest
non-fulfillment of your obligation under the Production Contract you entered into
with my client on January 19, 2019.

Anna Tirado has given you multiple opportunities to make good of your
obligation by virtue of such contract. You have left my client no choice but to
demand that you return the downpayment amounting to Php3 million including
liquidated damages and 20% attorney’s fees.

This letter serves as a formal demand of your obligation according to the

terms and conditions of the Production Contract. You are bound by law on account
of breach of obligation and my client has the right to either fulfilment of the said
contract or its rescission as provided by Article 1191 of the New Civil Code:

ARTICLE 1191. The power to rescind obligations is implied in

reciprocal ones, in case one of the obligors should not comply with what is
incumbent upon him.

The injured party may choose between the fulfillment and the
rescission of the obligation, with the payment of damages in either case. He
may also seek rescission, even after he has chosen fulfillment, if the latter
should become impossible.

The court shall decree the rescission claimed, unless there be just
cause authorizing the fixing of a period.

This is understood to be without prejudice to the rights of third

persons who have acquired the thing, in accordance with articles 1385 and
1388 and the Mortgage Law.
 Please be informed that compelling us to resort to the aforementioned would
be to your gross disadvantage as it would entail a lot of effort and money, not to
mention embarrassment and additional attorney’s fees.

Your immediate and favorable compliance within 10 days from receipt of this
demand is REQUIRED. Otherwise, we shall be constrained to file the necessary
cases FOR RESCISSION OF CONTRACT WITH A PRAYER FOR
DAMAGES under the law.

Truly yours,
(original signed)
TERENCE GLORIA
Legal Counsel

LBC Track No. 8174649204_

July 6, 2020 / Fuente Osmena Branch,
Cebu City, Philippines