Reproduced hereto is a letter dated 24 February 1997 to Ms. Victoria P. Reyes, Purchasing and Logistics Manager, Isla Communications Co., Inc. (ISLACOM) 22/F Trafalgar Plaza, HV dela Costa St., Salcedo Vill., Makati City, from USEC Antonio P. Belicena, Revenue Operations Group, Department of Finance denying its request for duty and tax free importation of two units measurement vans since there are motor vehicles and not telecommunication equipments.

Be guided accordingly.

Adopted: 11 March 1997