November 13, 2018

YUMTO INC.
M.L. QUEZON STREET,
CASUNTINGAN, MANDAUE CITY
6014

Dear MR. ALVIN ROSAL:

This letter will verify our understanding of the arrangements for our audit of the financial statements of
YUMTO INC., for the year ending DECEMBER 2019.

We will audit the Company's balance sheet as of DECMBER 2019, and the related statements of
income, retained earnings, and especially cash flows for the year then ended, for the purpose of
conveying an opinion on them. The Company management is responsible for the financial statements.
The responsibility in our hands is to express an opinion on the financial statements based on our audit.

The audit we will conduct is in accordance with the generally accepted accounting standards. The said
standards require strategy and execute the audit to obtain reasonable assurance whether that financial
statements are free from material error. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit also includes assessing
the accounting principles used and significant estimates made by management, as well as evaluating
the overall financial statement presentation. The audit we will conduct will provide a basis that is
reasonable for the opinion we will express.

Our approach will include tests of documentary evidence supporting the transactions recorded in the
accounts, and direct confirmation of receivables and certain other assets and liabilities by
correspondence with selected customers, creditors, legal counsel, and banks. Written representations
from you will be requested at the conclusion of our audit, these will be related to the financial statements
and other matters related to them.

Our engagement cannot be relied on to disclose errors, irregularities, or illegal acts, including fraud or
embezzlements that may exist. However, we will inform the appropriate level of management
specifically designated by you, of any material errors that come to our attention and any irregularities
or illegal acts that come to our attention, unless they are clearly inconsequential

If you intend to publish or otherwise reproduce the financial statements and make reference to our firm,
you agree to provide us with printers' proofs or masters for our review and approval before printing.
You also agree to provide us with a copy of the final reproduced material for our approval before it is
distributed.

As part of our engagement for the year ending DECEMBER 2019, we will review the income tax returns
for YUMTO INC.

Further, we will be available during the year to consult with you on the tax effects of any proposed
transactions or contemplated changes in business policies.

Assistance to be supplied by your personnel, including the preparation of schedules and analyses of
accounts, is described in a separate attachment. Timely completion of this work will facilitate the
completion of our audit.
Our fee for these services will be based upon the amount of time required at our standard billing rates,
plus out-of-pocket expenses. All invoices are due and payable upon presentation. We will notify you
immediately of any circumstances we encounter that could significantly affect our initial estimate of
total fees, which will range from ₱ 50,000 to ₱ 70, 000.

The working papers for this engagement are the property of KRIZIA JOY Y. LARGO, CPA and
constitute confidential information. However, we may be requested to make certain working papers
available to GABRIEL ROJAS pursuant to authority given to it by law or regulation. If requested,
access to such working papers will be provided under the supervision of KRIZIA JOY Y. LARGO,
CPA personnel. Furthermore, upon request, we may provide photocopies of selected working papers
to GABRIEL ROJAS. He may intend, or decide, to distribute the photocopies or information contained
therein to others, including governmental agencies.

To confirm that you agree with the services and terms of this engagement, please sign where indicated
at the bottom of this letter and return a signed copy to us. Should you have any questions regarding
these requirements or provisions, please feel free to contact us.

Sincerely,
LARGO & ASSOCIATES CPA

______________________________

Accepted and agreed to:

______________________________

Chief Financial Officer

November 14, 2018