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MANILA

CLARK & Co., Optometrists-205, Ma- sonic Temple, 90, Escolta; Teleph. 22144; P.O. Box 1108; Cable Ad: Clarkhager

CLARKE & LARKIN, Accountants, Affiliated with Haskins & Sells, Certified Public Accountants - Third Floor, Wilson Building; Telephs. 4-79-48; P.O. Box 270; Cable Ad: Clarlar.

V. Thompson, C.P.A., resident partner A. M. Sanchez, C.P.A., LL. B. W. H. Hirschman, C.P.A.

A. P. Ferrer, C.P.A.

M. B. Arcangel, C.P.A. A. F. Aquino, C.P.A. R. Alejandre, C.P.A. M. C. Cruz, C.P.A. J. Aviado

A. P. Dizon, C.P.A. R. Schnabel, C.P.A. G. Caguiat, C.P.A.

A. T. del Rosario, C.P.A. F. A. Beucler, C.P.A.

V. L. Josue, C.P.A.

9. Villa, C.P.A.

F. A. Santos, C.P.A.

F. C. Corpus, C.P.A.

M. Macias, C.P.A.

F. Dizon

D. B. Conde

J. N. Orbe

A. R. Cabatingan

Q. Cervania.

A. Gandionco

Mrs. C. L. Horton

Mrs. I. L. Gaudionco

Miss S. A. Franco

J. Dizon

S. B. Arcangel

D. L. Martinez

G. C. Santos A. Quiamco

Co BAN LING & Co BAN KIAT, Hardware and Carriage Accessories, Paints and Oils, Wholesale and Retail-161-165, Rosario, Binondo; Teleph. 49755; P.O. Box 2216

CÓ CHUN HUAT, Chocolate and Conconut Factory-712, Drat, Paco; Teleph. 54801

Co LU SO HARDWARE, Importers of Hard- ware 112-114, Plaza Calderon de la Barca; Teleph. 49745

Co PAK & Co., Soap Manufacturers' and Soap Materials Suppliers' Agents, Cocoanut Oil for Philippine Refining Co., Inc. and San Pablo Ice & Oil Factory-426, Sto. Cristo St.; Teleph. 4-99-31; P.O. Box 2154

廠木隆

Co SETENG & Co., EDUARDO, Lumber Dealers, Manufacturers of Cigar Boxes and Building Contractors-602-610, Tanduay, Quiapo; Teleph. 21809; Cable Ad: Coseteng; P.O. Box 247

Eduardo Co Seteng, gen. mgr.

COLCOL & Co., M., Stationery, General Merchandise -942, T. Alonso; Sta. Cruz; Teleph. 22998; Cable Ad: Colso

COLGATE-PALMOLIVE-PEET Co., Soap & Toilet Preparations-58, Dasmarin- as, Binondo; Teleph. 49740; Cable Ad: Palmolive

W. M. Pearce, general mgr.

COLUMBIA HOTEL-50, M. H. del Pilar and 106, San Luis, Ermita; Te- leph. 23460

COMMERCIAL ELECTROTYPE Co., INC., Elec- trotypes, Stereotypes and Mimeograph Work 415, P. Paterno, Santa Cruz; Teleph. 23091; P.O. Box 1140

E. A. Caraig, manager

COMMERCIAL PACIFIC CABLE Co.-El. Ho- gar Building, Juan Luna, Binondo; Telephs. 23556 and 23586; P.O. Box 771; Cable Ad: Compac

S. Macmichael, supt.

N. E. Harrison, supervisor

H. B. Dwyer

COMMERCIAL

UNION ASSURANCE Co., LTD. (Fire)-Chaco Building, Bin- ondo

Findlay, Millar Timber Co.,

agents

COMMONWEALTH COMMERCIAL CO., INC. (Successors to ARAGON BROS.), Sporting Goods Dealers---305, Bustos Street; Teleph. 21188; P. O. Box 2212; Cable Ad: "Comcoinco"

COMMONWEALTH SALES Co., Inc., Im- porters and General Merchants-124, T. Pinpin; Teleph. 22576; P. O. Box 400; Cable Ad: Rosenstock

C. W. Rosenstock, president M. R. Fernandez, treas.

Delgin Sallardo, secty.

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