June 5, 2018

Mr. Kane Chan Lim

Board of Director
Wellisa Farms Corporation

Dear Mr. Chan Lim:

We, fourth year students of Bachelor of Science in Management Accountancy undertaking a case
study with the title, “Assessment of the Compliance of the Layer Poultry Farms in Cebu to PAS 41.” In
this regard, we want to include your farm as one of our respondents for our research.

With that, we would appreciate the opportunity in spending 10-20 minutes with a representative
of your farm in answering our research-made questionnaires. The attached questionnaires aim to elicit the
opinion and perspectives of preparers of financial statements for chicken poultry farms. All information
provided by the respondents is for academic purposes and shall be treated with utmost confidentiality.
The name of the participating farm will also not be divulged in any way.

Your participation in this study is highly valued and your timely and sincere response will be
highly appreciated. In the event you choose not to participate in this study, you are requested to return the
attached questionnaire by mail through the address listed above, and where possible indicate the reason
for decline.

Participants who will be interested with the outcome of the study will be offered a free electronic
copy on request. We thank you in advance for taking time to complete the attached questionnaire. Should
you require further information or explanations please contact mike.tidalgo@gmail.com or call
09173022895. We look forward to your favorable response to our request.

Thank you and God bless!

Respectfully yours,

Mike Joshua C. Tidalgo

Group Representative

Endorsed by:

Marilyn U. Cortes, CPA

Faculty Adviser

June 5, 2018

Mr. Alvin Ong

Owner
Hannah Poultry Farm

Dear Mr. Ong:

We, fourth year students of Bachelor of Science in Management Accountancy undertaking a case
study with the title, “Assessment of the Compliance of the Layer Poultry Farms in Cebu to PAS 41.” In
this regard, we want to include your farm as one of our respondents for our research.

With that, we would appreciate the opportunity in spending 10-20 minutes with a representative
of your farm in answering our research-made questionnaires. The attached questionnaires aim to elicit the
opinion and perspectives of preparers of financial statements for chicken poultry farms. All information
provided by the respondents is for academic purposes and shall be treated with utmost confidentiality.
The name of the participating farm will also not be divulged in any way.

Your participation in this study is highly valued and your timely and sincere response will be
highly appreciated. In the event you choose not to participate in this study, you are requested to return the
attached questionnaire by mail through the address listed above, and where possible indicate the reason
for decline.

Participants who will be interested with the outcome of the study will be offered a free electronic
copy on request. We thank you in advance for taking time to complete the attached questionnaire. Should
you require further information or explanations please contact mike.tidalgo@gmail.com or call
09173022895. We look forward to your favorable response to our request.

Thank you and God bless!

Respectfully yours,

Mike Joshua C. Tidalgo

Group Representative

Endorsed by:

Marilyn U. Cortes, CPA

Faculty Adviser

June 5, 2018

Mr. Zach Alexander Villanueva

Owner
Zach Farm

Dear Mr. Chan Lim:

 We, fourth year students of Bachelor of Science in Management Accountancy undertaking a case
study with the title, “Assessment of the Compliance of the Layer Poultry Farms in Cebu to PAS 41.” In
this regard, we want to include your farm as one of our respondents for our research.

With that, we would appreciate the opportunity in spending 10-20 minutes with a representative
of your farm in answering our research-made questionnaires. The attached questionnaires aim to elicit the
opinion and perspectives of preparers of financial statements for chicken poultry farms. All information
provided by the respondents is for academic purposes and shall be treated with utmost confidentiality.
The name of the participating farm will also not be divulged in any way.

Your participation in this study is highly valued and your timely and sincere response will be
highly appreciated. In the event you choose not to participate in this study, you are requested to return the
attached questionnaire by mail through the address listed above, and where possible indicate the reason
for decline.

Participants who will be interested with the outcome of the study will be offered a free electronic
copy on request. We thank you in advance for taking time to complete the attached questionnaire. Should
you require further information or explanations please contact mike.tidalgo@gmail.com or call
09173022895. We look forward to your favorable response to our request.

Thank you and God bless!

Respectfully yours,

Mike Joshua C. Tidalgo

Group Representative

Endorsed by:

Marilyn U. Cortes, CPA

Faculty Adviser