Dante Y.

Orpiana

CPA

BLCK Company and Services Johnvher Montero, John Dave Lomeda, Dante Orpiana, CPAs Accounting,
Auditing, Assurance and Taxation

003 Manuel Quezon Street, South Signal, Taguig city

March 10, 20221

Mrs. Sittie Ayesa Lacelle Gadia CEO

Trans Oriental Heavy equipment corporation

Head Office

1432 Maa Ave.

Quezon City, Philippines

Dear Mrs. Gadia

As part of our commitment to maintaining the highest standards of professional integrity and
independence, I am writing to confirm our continued independence in providing audit services to Trans
Oriental Heavy equipment corporation

I, Dante Y. Orpiana as a Auditor at Trans Oriental Heavy equipment corporation hereby confirm that:

Neither I nor any member of my immediate family has any financial interest, direct or indirect, in [Client
Company Name] that would impair our independence in conducting audits or other services.

We have not engaged in any employment or business relationship with [Client Company Name] or any of
its affiliates that could compromise our objectivity or independence.

We have not provided any non-audit services to [Client Company Name] that could create a conflict of
interest or impair our independence.

There are no other circumstances or relationships that could reasonably be expected to compromise our
independence in providing audit services to Trans Oriental Heavy equipment corporation].
We understand the importance of independence in the auditing profession and affirm our commitment
to upholding the highest ethical standards in our engagements with Trans Oriental Heavy equipment
corporation.

Please sign and return a copy of this letter to acknowledge your understanding and acceptance of our
independence confirmation.

Thank you for your attention to this matter. Should you have any questions or require further
clarification, please do not hesitate to contact me.

Sincerely,

Dante Y. Orpiana

Orpianadante703@gmail.com

Client Signature:

______________

March 10, 2021