to the waiver requester including the waiver granted to requester from mandatory tender offer obligation arising from the receipt of shares following such approved transaction with a vote of no less

to the waiver requester including the waiver granted to requester from mandatory tender offer obligation arising from the receipt of shares following such approved transaction with a vote of no less

to the waiver requester including the waiver granted to requester from mandatory tender offer obligation arising from the receipt of shares following such approved transaction with a vote of no less

to the waiver requester including the waiver granted to requester from mandatory tender offer obligation arising from the receipt of shares following such approved transaction with a vote of no less

Securities and Exchange Commission (public agency) Rules, procedures and conditions (if any) for submitting an application and granting an approval: 12.1 The applicant must be a foreign auditor under

, procedures and conditions (if any) for submitting an application and granting an approval: 12.1 The applicant must be a foreign auditor; 12.2 The applicant must have the following qualifications as specified

securities or investment units. “major shareholder” means a shareholder or a beneficial owner of shares in the amount more than 10% of the total number of voting rights of the applicant. For the purpose of the

conditions (if any) for submitting an application and granting an approval: 1. The applicant must be a certified public accountant whose license has not expired pursuant to the rules specified by the

(UNOFFICIAL TRANSLATION) (Updated 2017) 2. Background and Details of Applicant Requesting Approval 1. First and last name of the applicant  Mr.  Ms.  Mrs.  Others (please specify

I, ........[FULL NAME]........, leader of……......[NAME OF AUDIT FIRM]…............ certify that: 1. …(FULL NAME OF APPLICANT) ....., CPA License No. .............., is a partner or equivalent