December 11, 2014

Atty. Conrado Valix, CPA

CPAR Review Director
Cayco Street, Espana
Manila

RE: Authority letter for Abdel Nasser Saniel

Good day Sir!

I, the undersigned, have been a reviewee of CPAR from May to October 2014 in
preparation for the October 2014 CPA Board Exams. During the said board exams, I
have placed 17th nationally. I have heard from my batchmates that during the
testimonial dinner, I was awarded as one of the Top 20 Placers during the board
exams. Unfortunately, I was not around due to some personal reasons.

I hereby authorize Abdel Nasser Saniel, my fellow reviewee and college batchmate,
to act in behalf of me to obtain the plaque and cash prize that I was supposed to
receive during the said event.

In case, Sir, you need to contact me regarding this matter, you may reach me
through my cellphone number (0917-721-9937) or through my e-mail
(idiosyncratic_jas@yahoo.com) .

May you continue to inspire and form aspiring accountants in the years ahead.

Thank you, Sir! God bless and Advanced Merry Christmas!

Sincerely,

Jasper Andrew C. Adjarani

May October 2014 CPAR Reviewee
October 2014 CPA Board Passer