affix signature in giving opinions on the auditing of the following businesses: (1) a company applying for an offer for sale of newly issued securities; (2) an issuing company having the duty to prepare

specify) ( ) other (please specify) I hereby certify that the foregoing statement in this report is complete and accurate and contains neither any materially misleading statements nor any omissions of

report is complete and accurate and contains neither any materially misleading statements nor any omissions of material information that ought to be declared. Signature of the reporting person ( Mr. Tan

certify that the foregoing statement in this report is complete and accurate and contains neither any materially misleading statements nor any omissions of material information that ought to be declared

) ( ) other (please specify) I hereby certify that the foregoing statement in this report is complete and accurate and contains neither any materially misleading statements nor any omissions of material

specify) ( ) other (please specify) I hereby certify that the foregoing statement in this report is complete and accurate and contains neither any materially misleading statements nor any omissions of

report is complete and accurate and contains neither any materially misleading statements nor any omissions of material information that ought to be declared. Signature of the reporting person ( Mr. Tan

specify) ( ) other (please specify) I hereby certify that the foregoing statement in this report is complete and accurate and contains neither any materially misleading statements nor any omissions of

report is complete and accurate and contains neither any materially misleading statements nor any omissions of material information that ought to be declared. Signature of the reporting person ( Mr. Tan

specify) ( ) other (please specify) I hereby certify that the foregoing statement in this report is complete and accurate and contains neither any materially misleading statements nor any omissions of