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The U.S. Embassy in Manila, Philippines assumes no responsibility or liability for the professional ability or reputation of, or
the quality of services provided by, the following persons or firms. Inclusion on this list is in no way an endorsement by the Department
of State or the U.S. Embassy/Consulate. Names are listed alphabetically, and the order in which they appear has no other
significance. The information in the list on professional credentials, areas of expertise and language ability are provided directly by the
lawyers. You may receive additional information about the individuals by contacting the local bar association (or its equivalent) or the
local licensing authorities.


American consular officers are prohibited by regulations from serving legal process emanating from any court, whether in the
United States or abroad, and are prohibited from appointing others to do so, except in certain cases in the United States Federal courts
involving service of process on United States citizens abroad (28USC 1783 and 1784,)

Service of process in the Philippines may be accomplished by various methods (depending on the circumstances of the case, such
as by registered mail at last known address, by publications, and personal service which may also be made by other officers of the court,
including attorneys. Most American law firms have found it helpful, and in many cases necessary, to engage the service of Philippine
attorneys to advise and assist them in effecting service of process in the Philippines.

* Updated as of February 19, 2014

Metro Manila
Arreza & Associates

Atty Augusto Jose Y. Arreza Address: Unit O, 10/F, Burgundy Corporate Tower General practice, Civil, criminal & administrative litigation. Family
252 Sen. Gil J. Puyat Ave., Makati City 1200 relations, Corporations, Intellectual property, Industrial
Telephone: (63 2 844-2595, 844-5168 arbitration,Immigration
Fax number: 63 2 844 5249
E-mail: arlaw@pldt.net

Bernas Law Offices

Atty. Jose A. Bernas Address: 8/F, Raha Sulayman Bldg., 108 Benavides Street General Law Practice in civil, commercial, property, securities,
Legaspi Village, Makati City corporation, investment, finance, estate, planning, tax & private
Telephone: (63 2)810-1814 or 812-8994 or 892-7470 international law
Fax number: (63 2) 892-1770 LANGUAGES: English, Pilipino, French & Mandarin
E-mail address: jabernas@bernaslaw.com

Conrado R. Ayuyao & Associates

Atty. Nestor Mejia Address: 899 Pres. Quirino Avenue, Malate Manila General practice; insurance & negligence cases, drug dependency &
Atty. Elpidio G. Navarro Telephone: (63 2) 526-7151, 526-7155, related cases, labor, business & trade disputes, settlement of estate,
Atty. Jose J. Ferrer, Jr. 526-7159, 526-7165 a corporation law, large collection cases, & immigration matters.
Atty. Ernesto O. Pua Telefax: (63 2) 522-2940 Notary public.
E-mail ayuyao@pacific.net.ph LANGUAGES: English, Spanish, Pilipino

Ricardo T. Diaz

Atty. Ricardo T. Diaz Address: 9th Floor, Fedman Bldg., Salcedo St., General practice. Criminal law.
Legaspi Village, Makati City LANGUAGES: Pilipino & English
Telephone: (63 2) 818-6654 / 892-4188
Fax number: (63 2) 894-4699
E-mail: ricardo_t_diaz@yahoo.com

Provincial address: #117 Lealtad St., Balayan, Batangas 4213

Telephone: (63 43) 921-1565 / 211-4290
Fax number: (63 43) 921-1565
Cell Phone: 09175042605

Fajardo Law Offices

Atty. Beda Fajardo Address: 7/F Cityland Condominium 10, Tower 2 Maritime, corporate, commercial, insurance, family law,
Atty. Rafaelita Fajardo Ayala Avenue, Makati City construction, arbitration & immigration law.
Atty. Jacinto Fajardo, Jr. Telephone: (63 2) 810-9595 or 810-1490 LANGUAGES: Pilipino & English
Atty. Diana Franco Telefax number: (63 2) 810-2490 or 913-8321
Atty. Angelito R. Villarin E-mail: fajarlaw@skyinet.net
Atty. Anthony Escobar

Formoso, Navaro & Formoso Law Offices

Atty. Benjamin Formoso Address: 32 J. Abad Santos Street, corner Ibaez Street General practice, Annulment of marriage & family relations,
Atty. Manuel Quimbo Little Baguio, San Juan 1500, Metro Manila probate and settlement of estate, real estate transactions, taxation,
Atty. Patricia V. Formoso Telephone: (63 2) 724-3374, 725-5291, 722-4677 admiralty, mining, adoption, banking, immigration, insurance,
Fax number: (63 2) 725-5687 & 724-2490 negligence cases, business and trade disputes, collection cases,
Email: formoso@mozcom.com labor, intellectual property rights, patents, copyrights and
LANGUAGES: English and Philippine dialects (Tagalog, Ilocano
and Waray.

Gonzalez, Sinense, Jimenez & Associates Law Offices

Atty. Miguel V. Gonzalez Address: Room 203 Samii Bldg., Annex 2, Aduana Street General practice; banking; corporation; civil; criminal;
Atty. Eduardo Sinense Intramuros 1002, Manila administrative; labor; mining patents; copyrights & trademarks;
Atty. Diosdado B. Jimenez Telephone: (63 2) 527-8876 taxation; estates. Notary Public
Atty. Aristeo San Agustin Fax number: (63 2) 527-2951 LANGUAGES: English, Spanish, Pilipino
Atty. Augustus C. Azura PRO BONO SERVICES: Subject to the availability of service
Atty. Melvyn S. Jusrisprudencia time, thru referrals from the courts & the public service programs
of the Integrated Bar of the Philippines & the Philippine Bar

Oben Ventura Ablola Law Office

Atty. Reginaldo A. Oben
Atty. Eulalio A. Ventura Address: 12th/Flr. Strata 2000 Emerald Avenue Corporate & Litigation, Special assistance to Foreign investors,
Atty. Allan S. Jao Ortigas Center, Pasig City Immigration Law practice and criminal defense.
Atty. Hindenburg Barrios Telephone: (63 2) 914 0287 up to 89
Atty. Pablo Antonio Ventura Fax number: (63 2) 914-0287 local 102
Email: obenlaw@gmail.com

Ortega, Del Castillo, Bacorro, Odulio, Calma & Carbonell

Atty. Gregorio F. Ortega Address: 5/F Alpap Building, 140 Leviste Street General Practice, Foreign Investments, Corporation, Taxation,
Atty. Tomas Del Castillo, Jr. Salcedo Village, Makati City 1227 Patents, Trademarks, Copyrights and Technology Transfers, Civil
Atty. Benjamin T. Bacorro Telephone: (63 2) 818-2321 to 25, 810-4390 and Criminal Litigation, Insurance, Securities, Labor Laws,
Atty. Elizer A. Odulio Fax number: (63 2) 810-3153 or 750-2606 Admiralty, Estates and Trusts, Aviation, Immigration, Banking and
Atty. Renato Calma E-mail: ocbocc@philonline.com, ocbocc@pldt.com, Finance, Oil and Mining, Media Law, Family Law, Notary Public.
Atty. Pedro M. Carbonell II low@ocbocc.com
Website: www.ocbocc.com

Chato Eleazar Lagmay & Arreza Law Office

Atty. Wilfredo M. Chato Address: 8/F Strata 2000, Emerald Avenue, Ortigas Center, Corporate and commercial practice, counseling on and/or
Atty. Liwayway Vinzons-Chato 1605 Pasig City documentation of commercial transactions, in particular: corporate
Atty. Victor Y. Eleazar Telephone: (63 2) 631-6561 to 64 acquisitions & divestments; foreign investments & joint ventures;
Atty. Esther R. Ibaez Fax number: (63 2) 631-7634 loan syndications & underwriting of securities; real estate
Atty. Romeo Raymond C. Santos E-mail: chalex@pldt.net acquisitions; conveyance & land-use conversions; build-operate-
Atty. Peter Paul S. Romero transfer arrangements, banking investments; corporate
Atty. Rubi L. Mayor secretaryship; organizations & restructuring of business
organizations; tax planning & consultancy; specialized practice
information technology; intellectual property; civil aviation;
administrative practice-representation & filings before regulatory
wuasi-judicial agencies; litigation & arbitration practice-cases
involving family civil commercial & labor laws.

Quasha, Ancheta, Pena & Nolasco

Atty. Alonzo Q. Ancheta Address: 6/F Don Pablo Building, 114 Amorsolo Street General practice; corporate investments; taxation; labor &
Atty. Nilo B. Pena Legaspi Village, Makati City employment; immigration; civil law, particularly property;
Atty. Pompeyo Nolasco Telephone: (63 2) 892-3011/892-5736 succession; persons & family relations; contracts & intellectual
Atty. Felisa Baguilat Fax number: (63 2) 817-6423/893-1356 property
Email: quasha@quasha-interlaw.com LANGUAGES: English, Spanish, Pilipino

Quiason, Makalintal, Barot, Torres & Ibarra

Atty. Pociano G.A. Mathay Address: 21/F Robinson-Equitable PCI Bank Tower Corporate (inclusive of banking & finance, investments & trade,
Atty. Wilfredo E. Sanchez ADB Avenue corner Poveda Street securities regulation; energy & public utilities; immigration;
Ortigas Center, Pasig City intellectual property; labor; litigation & taxation
Telephone: (63 2) 631-0981 up to 85 LANGUAGES: English, Spanish, Pilipino
Fax number: (63 2) 631-3847

Reyes, Santayana, Tayao, Molo & Alegre

Atty. Pedro T. Molo Address: 3/F Zaragoza Building, 102 Gamboa Street General practice & litigation, corporation, banking & finance,
Atty. Zosimo G. Alegre Legaspi Village, Makati City foreign investment, aviation, labor laws, taxation, patents,
Atty. Gene B. Macalauing Telephone: (63 2) 843-3976 up to 78 trademarks & copyrights, civil & commercial laws. Notary Public.
Atty. Solomon Reyes Fax number: (63 2) 843-3977 LANGUAGES: English, Spanish, Pilipino
Atty. Silverio Dayao

Riguera & Riguera Law Office

Atty. Manuel Riguera Address: 2/F Azucena Arcade, 255 Alabang-Zapote Road General practice & litigation with fields of expertise in real estate &
Atty. Hazel Riguera Pamplona, Las Pias City property law; credit & banking law; marriage & family law;
Telephone: (63 2) 871-5749 or 872 6216 insurance law; corporate; securities & investment law
Fax number: (63 2) 871-5749 or 872-6216
e-mail: riglaw@pacific.net.ph

Rodrigo Berenguer & Guno

Atty. Raul C. Rabe Address: 4/F, Phil. First Building, 6764 Ayala Avenue Civil and criminal litigation, corporate practice, international trade
Makati City and investments.
Telephone: (63 2) 840-3141 up to 43 or 840-2733 up to 34 LANGUAGE: English
Fax number: (63 2) 840-4047
E-mail: rchrabe@rbglaw.com
Website: rbg.com.ph

Romulo, Mabanta, Buenaventura, Sayoc & De Los Angeles

Atty. Ricardo J. Romulo Address: 30/F Citibank Tower, 8741 Paseo de Roxas, Admiralty, alternative dispute resolution, banking & finance,
Atty. Roman Mabanta, Jr. Makati City corporate & commercial laws, energy & infrastructure,
Atty. Jose F. Buenaventura P.O. Box 2089, environmental laws, foreign investments, immigration, insurance,
Atty. Jesus S. J. Sayoc Makati Central Post Office, 1260 Makati City intellectual property, labor laws, litigation, securities & taxation.
Atty. Eduardo de los Angeles Telephone: (63 2) 848-0114 LANGUAGES: English, Spanish, Pilipino
Fax number: (63 2) 815-3172 or 810-3110 or
813-0906 or 818-0260 or 761-4991
Website: www.rmbsa.com Note: change in address after September 2011.
Email: Ricardo.romulo@romulo.com

SyCip, Salazar, Hernandez & Gatmaitan

Atty. Andres G. Gatmaitan Address: SSHG Law Centre, 105 Paseo de Roxas General practice, patents, criminal, civil, estate, family laws,

Atty. Rafael A. Morales Makati City 1225 immigration, adoption, child custody, litigation, maritime &
Atty. Cirilo T. Tolosa Telephone: (63 2) 982-3500 or 982-23700 or 982-3600 business cases, corporate & commercial law, banking, finance &
Atty. Llewelyn L. Llanillo Fax number: (63 2) 817-3896 securities, labor relations, mining, energy & natural resources law,
Atty. Andres B. Sta. Maria, Jr. E-mail: syciplaw@globe.com.ph intellectual property, shipping, taxation, real estate. Notary Public.
Atty. Emmanuel L. Pena, Jr. Sshg@syciplaw.com LANGUAGES: English, Spanish, Pilipino
Website: www.syciplaw.com

SyquiaPascual-Lopez Santos Law Offices

Atty. Enrique P. Syquia Address: Unit 1902 Security Bank Center, General practice. Security Law, International law, collection cases.
Atty. Cicero R. Cua 6776 Ayala Ave., Legaspi Village, Makati City Notary Public.
Atty. Felix R. Torralba Telephone: (63 2) 817-1095 or 817-1096 LANGUAGES: English, Spanish, Pilipino
Atty. Emiliano Espiritu or 817-1098 or 817-1742
Atty. Ma. Editha A. Go-Binas Fax number: (63 2) 893-5400
E-mail: syquia@intlaw.com.ph

Velicaria Egenias Law Offices

Atty. Antonio Velicaria Addres: 3/F, Adamson Center, 121 Lefiste Street Maritime law, patents & trademarks, corporate practice,
Atty. Francis Egenias Salcedo Village, Makati City immigration, labor laws.
Atty. Anthony Velicaria Telephone: (63 2) 810-7799 or 810-8085
or 810-7820 816-4672 or 816-4677
Fax number: (63 2) 893-4091

Jeanie S. Pulido Law Office

Atty. Jeanie S. Pulido Address: Unit G-07 Antel Seaview Tower A. Personal and family law, Immigration, Real Estate transactions,
2626 Roxas Blvd, Pasig City, 1300 Probate and estate, Corporate and Business law, Labor law, Service
Telephone: (63 2) 8214103 of summons and criminal law.
Fax number: (63 2) 821-4106 Language: English and Filipino
Email: jsplaw@philonline.com
Website: www.philippinelegalservices.com

Agranzamendez, Liceralde Gallardo & Associates (ALGA Law)

Atty. Reynaldo Agranzamendez Address: 3/F Antipolo Annex Bldg, #83 Session Road, General practice. Criminal cases, corporation, labor cases, tax
Atty. Miguel Liceralde, Sr. Baguio City 2600 matters, agrarian cases, special proceedings, foreclosures &
Atty. Rigoberto Gallardo Telefax: (63-74) 4438625 collection cases, family law cases, corporate cases, child & women
Atty. Miguel L. Liceralde, Jr. protection cases.
Atty. Cres Manuel L. Liceralde Email: agra716@yahoo.com
Atty. Samuel D. Gallardo mbl_53@yahoo.com
Atty. Ray Glenn C. Agranzamendez rdgallardo65@yahoo.com

Mercado Cordero Bael Acuna & Sepulveda Law Office

Atty. Jose Ray Bael Address: 3/F CAO Mercado Building General practice. Litigation work in all levels (trial and appellate
Atty. Vicente Cordero Osmea Boulevard, Cebu City courts, administrative matters, corporate, insurance, labor,
Atty. Cornelio Mercado Telephone: (63-32) 253-4941 or 253-5209 or 253-5730 immigration, family and estate matters.
Atty. Auren Acua Fax number: (63-32) 245-4786 or 255-4786
Atty. Rory Jon Sipolvida E-mail: mcbaselaw@yahoo.com or
Atty. Allan Orvien P. Geotina fermlaw@col.net.ph

J. Neri & Associates

Atty. Julius Neri Address: 7/F Ayala Life-FGU Center Labor, civil, corporate, maritime, patent, taxation, criminal,
Atty. Jerome Dennis Neri Mindanao Avenue, cor. Biliran Road, Cebu violation of the family code & family code & child & youth welfare
Atty. Thelma Jordan Business Park, Cebu City 6000 code, land registration cases.
Atty. Evelyn Nuez Telephone: (63-32) 232-2359; 232-2375 or 415-8463
Atty. Florante Abad Telefax number: (63-32) 232-2375 or 232-2359
Atty. Renato Galeon E-mail: j.nerilawfirm@yahoo.com.ph
Atty. Joven Francis Neri

SyCip, Salazar, Hernandez & Gatmaitan

Atty. Danilo Ortiz Address: 4/F Room 406 Keppel Center, Cebu Business Park Corporate & commercial law, banking, finance & securities,
Atty. Alan Fontanosa Ayala, Cebu City 6000 litigation, labor relations, mining, energy & natural resources law,

Atty. Thaddeus Alvizo Telephone: (63-32) 233-1211 up to 13 or 233-1950 intellectual property, shipping and maritime law, taxation, real
Atty. Joseph Trillana Gonzales Fax number: (63-32) 233-1682 estate, immigration law. Notary Public.
Atty. May Aileen Lizares E-mail: sycipceb@syciplaw.com, or
Atty. Karen B. Caparros-Arquillano sshgcebu@syciplaw.com
Atty. Dennis R. Quiokeles

SyCip, Salazar, Hernandez & Gatmaitan

Atty. Dominador Carillo Address: The Penthouse, 17th Landco Corporate Center General practice, patents, criminal, civil, estate, family laws,
Atty. Geraldine Kimosin-Tiu J.P. Laurel Avenue immigration, adoption, child custody, litigation, maritime &
Atty. Aaron Philip Cruz Bajada, Davao City 8000 business cases, corporate & commercial law, banking, finance &
Telephone: (63 82) 221-3917; (63 32) 224-2742 securities, labor relations, mining, energy & natural resources law,
Fax number: (63 82) 224-2743 intellectual property, shipping, taxation, real estate. Notary Public.
E-mail: sshgdavao@syciplaw.com LANGUAGES: English, Spanish, Pilipino, Fukien, Cebuano

Treas, Treas & Rubias Law Offices
Atty. Raul Rivero
Atty. Gregorio Rubias Address: 2/F Golden Commercial Center General practice, civil, commercial, corporate, labor, collection,
Atty. Manuel Miraflores Iznart Street, Iloilo City trade disputes, criminal cases, estates. Notaries Public.
Atty. Aloysius De La Cruz, II Telephone: (63-33) 337-3021 or 337-9964 LANGUAGE: English, Spanish, Tagalog & Visayan dialects
Atty. Rodolfo Pollentes, Jr. Fax number: (63-33) 335-1075
Atty. Lina Layson
Atty. Jose Mari Treas

Giron & Giron Law Office (Will send a fax of additional information)
Atty. Joselito V. Giron Address: #710 Ermita Center Building Also based in Bacolod Province
Atty. Rachel Giron 1350 Roxas Boulevard
Ermita, Manila 1000 United States Immigration & Nationality Law, U.S. Visa
Telephone: (632) 567-3913 consultation and applications
Fax number:: (632) 567-3914
Mobile: (63-917)700-7555 / (63-917) 700-8555 LANGUAGE: English, Tagalog, other dialects of
Email: attyjv@mac.com / attyrg@mac.com Philippines
Website: www.gironimmigration.com

Public Defenders Office

Atty. Gilbert Matibag Address: Public Attorneys Office, Hall of Justice General Practice. Criminal & civil cases.
Provincial Capitol Complex
Calapan City, Oriental Mindoro
Telefax number: (63-43) 286-7047


Lacambra Law Office

Atty. Leopoldo Lacambra, Jr. Address: 2415 Lincoln Lodge, Arthur Street General practice. Domestic and Inter-country adoption,
West Bajac-Bajac, Olongapo City 2200 annulment/declaration of nullity of marriage,
Fax number: (63-47) 224-1788 correction/cancellation of entries not covered by R.A. 9048,civil
Email: leolacambra@yahoo.com cases

Mangiliman, Benoza & Associates

Atty. Wilfrido Mangiliman Address: Unit 5, Calsa Arcade II General Practice. Willing to handle pro bono cases for indigent but
Atty. Aramis Benoza Gapan, Olongapo Road, corner Lazatin Avenue, San deserving litigants. They are incumbent officers of the Integrated
Atty. Federico Tolentino, Jr. Fernando, Pampanga Bar of the Philippines, Pampanga/Angeles City Chapter.
Atty. Raul Macalino Telephone: (63-45) 961-2572 or 961-6028
Atty. Ma. Lowela V. Cezar-Benoza Fax: (63-45) 879-7246
Atty. Josep Jepri M. Miranda Email: mallow_mis@yahoo.com
Atty. Roseller T. Logronio


Platon Martinez Flores San Pedro & Leano Offices

Atty. Saklolo Leano 6/F Tuscan Building, 114 Herrera Street

Legaspi Village, Makati
(63 2) 867-4696 or 867-4696
(63 2) 867-1304
Email: counsel@platonmartinez.com

Siguion Reyna Montecillo & Ongsiako Law Offices

Atty. Romarie Villonco 4 and 6/F Citibank Center, 8741 Paseo de Roxas, Makati City
Atty. Ishak V. Mastura (63 2) 810-0281 up to 90
(63 2) 819-1498
Email: general@frmo-law.com
Website: http://www.srmo-law.com

Sycip Salazar Hernandez & Gatmaitan Law Offices

Atty. Emmanuel Pena Sycip Law All Asia Center, 105 Paseo de Roxas, Makati City
(63 2) 982-3500, 982-3600, 982-3700
(63 2) 817-3896 or 818-7562
Website: www.syciplaw.com

Angara Abello Concepcion Regala & Cruz Law Offices

Atty. Avelino V. Cruz 22/F ACCRA Law Tower, Second Avenue corner 30th Street, Crescent Park
West, Bonifacio Global City, 0399 Taguig, Metro Manila, Philippines
(63 2) 830-8000
(632) 403-7007; (632) 403-7009
e-mail: accra@accralaw.com
Website: www.accralaw.com


Same Firm

Angara Abello Concepcion Regala & Cruz Law Offices
22/F ACCRA Law Tower, Second Avenue corner 30th Street, Crescent Park
Atty. Avelino V. Cruz West, Bonifacio Global City, 0399 Taguig, Metro Manila, Philippines
(63 2) 830-8000
(632) 403-7007; (632) 403-7009
e-mail: accra@accralaw.com
Website: www.accralaw.com

Baniqued & Banuqued

Atty. Carlos G. Baniqued 8/F, Jollibee Center, San Miguel Avenue, Pasig City
(63 2) 633-9418
(63 2) 633-1911
e-mail: baniqued@info.com.ph
Website: www.baniquedlaw.com

Belo Gozon Parel Asuncion & Lucila

Atty. Enrique M. Belo 15/F Saguittarius Condominium, H.V. da la Costa Street, Salcedo Village,
Makati City
(63 2) 816-3716 up to 19/814-4806 up to 09
(63 2) 817-0696 or 812-0008
e-mail: bgelaw@pldtdsl.net or
Website: www.bgepal.com

Carpio Villaraza & Cruz Law Offices

Atty. Arthur L. Villaraza 5/F, LTA Building 118 Perea Street, Legaspi, Metro Manila, Philippines
(63 2) 818-9836/38
(63 2) 816-7057/894-4729
e-mail: villaraza.angangco@cvclaw.com or

Ortega Del Castillo Bacorro Odullo Calma & Carbonell

Atty. Gregorio E. Ortega 5-6/Fs, Alpap Building, 140 Alfaro Street, Salcedo Village, Makati City
(63 2) 818-2321 up to 24
(63 2) 810-3153/750-2606
e-mail: ocbocc@philonline.com

Romulo Mabanta Buenaventura Sayoc & De Los Angeles

Atty. Aileen Sarah Tolosa-Lerma 30/F Citibank Tower, 8741 Paseo de Roxas,
Makati City
(63 2) 848-0114
(63 2) 813-0906/815-3172
e-mail: rmbsa@rmbsa.com or

Siguion Reyna Montecillo & Ongsiako Law Offices

Atty. Rolando Mario G. Villonco 4th and 6th Floors, Citibank Center, 8741 Paseo de Roxas, Makati City
(63 2) 810-0281/810-0409
(63 2) 819-1498
e-mail: general@srmo-law.com or
Website: www.srmo-law.com


Abello Concepcion Regala & Cruz Law Offices

Atty. Danilo R. Deen 6/F Cebu Holdings Center Building, Cebu Business Park (Ayala), 6000 Cebu
(63 32) 231-1449; (63 32) 231-4223
(63 32) 231-3614
e-mail: accra@accralaw.com, or accralawcebu@pldtdsl.net
Website: www.accralaw.com

Sycip Salazar Hernandez & Gatmaitan Law Offices

Atty. Thad Alvizo 4/F Room 406 Keppel Center, Cebu Business Park Ayala, Cebu City 6000
(63 32) 233-1211 to 13; (63 32) 233-1950
(63 32) 233-1682
Email: sycipceb@syciplaw.com, or sshgcebu@syciplaw.com

(Note: This is the same firm as the first firm, Sycip, listed on page 11)