MARIANO MARCOS STATE UNIVERSITY College of Business, Economics and Accountancy Batac City, Ilocos Norte

September 20, 2013

MR. FIDELINO S. ANDRES Manager Andres Accounting Services Laoag City, Ilocos Norte Sir: The Junior Philippine Institute of Accountants (JPIA)-MMSU Chapter will hold a meeting today, September 20, 2013 regarding the upcoming 12th Regional Mid-Year Convention sponsored by National Federation of Junior Philippine Institute of Accountants (NFJPIA) Region 1 and CAR Council to be held on September 22-24, 2013 at Supreme Hotel, Baguio City. In this regard, as participants and contestants, please excuse Moises Calastravo and Janine Elizabeth Gaces, BS in Accountancy students from their absence in their on-the-job training. Thank you very much and more power!

Very truly yours,

BRADLEY R. POLICARPIO President, JPIA MMSU Chapter

JONATHAN REX M. QUIRINO Adviser, JPIA MMSU Chapter