Gentlemen:

Quoted hereunder, for your information, is a resolution of this Court dated DEC 14 2004.

G.R. No. 165776 (Genevieve O. Gaas and Adelina P. Gomez vs. Rasul Mitumug, Regional Director, Region XII, Commission on Audit.)

Acting on the Manifestation with Apology dated 13 October 2004 filed by Atty. Nasib D. Yasin, counsel for appellants, relative to his failure to indicate in his motion for extension of time to file petition for review his PTR, IBP and Roll of Attorneys numbers, the Court Resolved to CONSIDER the said apology as UNACCEPTABLE.

Pursuant to Rule 45 and other related provisions of the 1997 Rules of Civil Procedure, as amended, governing appeals by certiorari to the Supreme Court, only petitions which are accompanied by or which comply strictly with the requirements specified therein shall be entertained. On the basis thereof and considering that in the resolution of 16 November 2004, the motion for extension of time to file petition for review was already denied for failure to indicate the PTR, IBP and Roll of Attorneys numbers of counsel for petitioners, the Court Resolved to DENY the instant petition for review on certiorari of the decision of the Court of Appeals for late filing as the petition was filed beyond the reglementary period of fifteen (15) days fixed in Rule 45, Section 2 in relation to Rule 56, Section 5(a).

Corona and Callejo, Sr., JJ., on leave.

Very truly yours,

(Sgd.) LUZVIMINDA D. PUNO

Clerk of Court