Chihuahua, Chih., March 14th, 2018.

Dear Clients and Friends,

We hereby inform you that as a part of our professional services we offer the follow-up, legal support, and submission of the procedures related to the federal taxes refunds, due to the fact that our Firm has obtained several rulings in favor of the tax payers, which give us the opportunity to establish the basis for an adequate management of the corresponding administrative process.

Additionally, and if your Company chooses to file said procedures, we offer the drafting or review of the tax refund request drafted by the accounting department of your Company, which will be conducted by our legal and accounting experts, this is in order to amend any general omissions or deficiencies on the request, avoiding any procedural requisition issued by the tax authority which are common with the sole purpose of delaying the refund administrative procedures.

For more information regarding this topic, please do not hesitate to contact Mr. Sergio Humberto Salas Medrano at his email ssalas@iclmx.com, Partner of the Fiscal and Administrative Area, as well as with Mrs. Ana Gabriela Moreno Luna at her email amoreno@iclmx.com.