AFFIDAVIT OF LOSS
I, NIKKI JOY F. BARROGA, Filipino, of legal age, single, and a resident of Brgy.
Pagdilao, Pinili, Ilocos Norte, Philippines, after being duly sworn in accordance with
law, depose and state:
   1. That ANJO NEIL D. GUILLERMO, Filipino, of legal age, formerly residing at
      Brgy. Camanggaan, Laoag City, moved to the United States of America (USA),
      specifically in West Sacramento, California on February 14, 2018.
   2. That before he went to USA, he turned over to me the original copy of his
      diploma issued by Mariano Marcos State University (MMSU) in which he
      graduated on April 2015. He likewise given me the authority to process any
      requirements relating to his application for the CPA licensure examination in
      California.
   3. That I was not able to immediately process his application because of busy
      schedules with my studies at MMSU. Sometime in April 2018, when I decided to
      process such application and because I finally had the time and opportunity to
      do so, I discovered that the original copy of his diploma was missing. I could no
      longer find it in my files. All diligent efforts I exerted to locate and retrieve it
      were in vain; hence for all legal intents and purposes it is now deemed lost and
      beyond recovery.
   4. As such, I am executing this Affidavit of Loss to attest to the truth of the
      foregoing and for whatever legal purposes that this may serve.
      IN WITNESS WHEREOF, I have hereunto set my hand this 11th day of May
2018 at City of Batac, Philippines.
                                                              NIKKI JOY F. BARROGA
                                                                     AFFIANT
       SUBSCRIBED AND SWORN to before me, this 11th day of May 2018. The affiant,
whom I identified through the following competent evidence of identity: PRC ID No.
0164692, valid from October 27, 2015 to December 22, 2018 issued by the
Professional Regulation Commission, personally signed the foregoing instrument
before me and avowed under penalty of law to the whole truth of the contents of said
instrument.
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