30 April 2009 Ms. Justina F. Callangan Director, Corporate Finance Department Securities and Exchange Commission SEC Building, EDSA Greenhills, Mandaluyong City, Metro Manila Ma’am, This has reference to your letter dated 6 March 2006 denying my application for external auditor citing lack of number of current corporate clients vis-à-vis minimum requirement prescribed under Section 5.1 (B) (iii) of SEC memorandum Circular No. 15, series of 2004. As you may glean from my attached comprehensive resume, I have worked satisfactorily for more than twenty-one (21) years in different key areas of accounting and auditing function i.e. bookkeeping, taxation, treasury and audit. This is further strengthened by my degree in Master in Business Administration and other trainings and seminars which I have put into good practice. In view thereof, I hereby respectfully request for your good office to reconsider my said application.
Arlyn F. Tolentino