May 27, 2017

From:
Ms. Lycka Bernadette C. Marcelo
Zone 03, San Mariano, Isabela

To:
Atty. Conrado T. Valix,
President, Review Director
CPA Review School of the Philippines

RE: Permission to defer enrolment

Dear Sir,

I request permission to defer my enrolment for the CPA review because of unexpected
problems in my subjects in the University; for this reason it is uncertain for me to graduate and
take the board examinations this coming October, 2017. I would like to defer my enrolment this
batch and to take my review at CPAR for the coming May, 2018 board examination, I hope my
request will merit your favourable response.

Thank You for your consideration.

Sincerely yours,

Lycka Bernadette C. Marcelo