| FREE LISTING: | ||
| AR Sayson & Assoc. CPA's | PVLB Bldg. Penaranda St., Legazpi City | 820-2985 |
| De Las Llagas Accounting and Auditing Firm | 3/F Sai Ko Pio Bldg. Rizal St. Legazpi City | (052) 480-7630 |
| Delvo Accounting and Auditing Firm | 2/F Sia Ko Pio Bldg. Rizal St. Legazpi City | (052) 820-5965 |