TO WHOM IT MAY CONCERN:

In connection with the application of DAN C. BAÑAS, for renewal of

accreditation purposes with the Bureau of Internal Revenue (BIR). I hereby state
that he is a colleague in the profession. And that he is known for his integrity,
honesty, competence and that I can attest to his good moral character as a
professional and as a person.

FURTHER AFFIANT SAYETH NAUGHT.

IN WITNESS WHEREOF, I have hereunto affixed my signature this 6 th day of

March 2023 at the City of Lipa City.

Joel M. Raz
CPA Cert. No. 101243

Subscribed and sworn to before me this ______ day of __________ 2023,

affiant exhibiting to me with _______________________________, issued
on________________________ at ________________.

Doc. No. _________;

Page No. _________;
Book No. _________;
Series of 2023