July 18,2019 Dear Ms. Agape Manigsaca, PCC JPIAis currently celebrating its annual Accountancy Week Celebration where schools from Cagayan de Oro City are gathered in one place. Inline with this, we are respectfully asking permission to borrow a drum from your department. The culmination night is on July 20,2019. Rest assured that the instrument would be properly taken care of and would only be used for the celebration. Your approval to lend a drum will be very much appreciated for it will be of great help to the PCC JPIA community. Sincerely yours, PCCJPIA PRESIDENT