19 March 2024

To whom it may concern,

I, Philip Dan Jayson M. Laroza, hereby authorize my classmate, Mrs. Rhea A.

Morales, to transact and collect any documents on my behalf. Since I am not able to
come to your office myself, I have no objection for Mrs. Rhea A. Morales signing
documents if there is any. I am willing to enclose any copy of my identification to
prove that this request is valid.

For security purposes, I have attested below my own signature and

the signature of the authorized person. Thank you very much for your kind
cooperation.

Sincerely,

Mr. Philip Dan Jayson M. Laroza, CPA

Mrs. Rhea A. Morales, CPA

Authorized Person