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Mr. Eriberto C. Tabing

SEC Opinion • Securities and Exchange Commission • Opinions • Jul 10, 2002

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July 10, 2002 SEC OPINION Mr. Eriberto C. Tabing Head of Church Respondent-Appellee Supreme Spiritual Minister Father SQOPQUZ New Catholic Temple (God's Holy Spirit's Sacred Ministry) Inc. 920 INT. 3, Dra. Salamanca St. Cavite City, 4100 Philippines RE : Letter dated June 17, 2002 S i r : This is to acknowledge receipt of your dated 17 June 2002 questioning the Order of our CRMD dated April 30, 2002 directing you to amend the corporate name and to refrain from using the name "Father Sqopquz". This case commenced with the filing of the petition for cancellation of your registration certificate by Father Sqopquz Holy Catholic Church Inc. (hereafter, "petitioner") with the Prosecution and Enforcement Department. Said department then issued a Resolution on May 18, 1990, dismissing the same for lack of merit. On appeal to the Commission En Banc, the PED resolution was reversed. The En Banc decision dated January 7, 1991, provides in part: "The Commission finds that there is a confusing similarity between petitioner's and respondent's corporate names to the point that the public will be confused by mistaking one for the other. It has been the policy of the Commission to allow the use of a word or words already used as part of the firm name or style of a registered company, provided, the proposed name must contain two words different from the name of the company already registered. A comparison of the two corporate names would reveal that there is a three-word difference between petitioner's and respondent's names. However, the addition of these three words to respondent's corporate name did not differentiate it from petitioner's name, rather, the addition of the three words connects respondent to the petitioner. The records of the case also show that respondent Rev. Tabing is no longer connected with petitioner as he has long been divested as reverend or priest of the latter and the latter's Canons does not have such title of "Supreme Spiritual Minister". The continued use of the corporate name "Supreme Spiritual Minister of Father Sqopquz Holy Catholic Church Inc." by Rev. Tabing would surely cause confusion to the worshippers and believers of both religious organizations. . . " On March 14, 1991, the Commission issued another order enjoining you from using the corporate name "Supreme Spiritual Minister of Father Sqopquz Holy Catholic Church". On August 28, 1991, the Commission approved your amended articles of incorporation changing your corporation name to "Supreme Spiritual Minister of the Father Sqopquz Holy Catholic Church (Mystery and Holy Trinity of God Holy Spirit) Inc." to "Supreme Spiritual Minister-Father Sqopquz New Catholic Temple (God Holy Spirit's Sacred Mystery) Inc." The above mentioned amendment became the subject of another petition before the CRMD. On November 8, 2001, an Order was issued by the department, as follows: "WHEREFORE, premises considered, respondent Supreme Spiritual Minister-Father Sqopquz New Catholic Temple (God Holy Spirit Sacred Mystery) Inc. is HEREBY ORDERED to amend its corporate name within thirty (30) days from receipt of this Order and to desist from further using the name "Father Sqopquz" to the detriment of the petitioner. On February 11, 2002, Father Sqopquz Holy Catholic Church Inc. again filed a petition praying for the revocation of the certificate of registration of your corporation in view of your continued defiance of the CRMD Order of November 8, 2001. Conferences relative to the petition more conducted. On the first schedule, only the petitioner's representatives appeared. On the second conference, the petitioner's representatives, you and other members of the respondent corporation came. Then, an order was issued stating in part that: "As this issue had already been decided upon by this Commission, the undersigned hereby reiterates the previous ruling made on the matter and we quote the same hereunder: "A careful reading of the ORDER dated January 7, 1991 would show that the Commission en banc was emphatic in its decision to bar respondents from the use of the name "FATHER SQOPQUZ". This was supported by the finding in the said Order that although there is a three-word difference between petitioner's and respondent's corporate names, the said addition of three words in the respondent's name did not differentiate it from the petitioner's name but in fact connects respondent. xxx xxx xxx As a summation, it could be deduced from the facts of the case that the amended articles of incorporation of respondent is nothing but a subterfuge by way of semantics of the previous Order of the Commission because it obviously referred to the same "Father Sqopquz" denomination, some followers of which decided to break away under the leadership of Rev. Eriberto Tabing. Wherefore, respondent Supreme Spiritual Minister-Father Sqopquz New Catholic Temple (God Holy Spirit Sacred Mystery) Inc. is hereby ordered to amend its corporate name immediately upon receipt hereof and to desist from further using the name "Father Sqopquz" to the prejudice of the petitioner." All the parties have been afforded due process and fair opportunity to present their respective evidences. In fact, the Order of April 30, 2002 is the fourth order issued by the Commission directing you to amend your corporate name and refrain from using a name confusingly similar to that of the petitioner's. As such said order is herewith reiterated and no other submission and correspondence on this matter shall be further entertained. Your failure to comply shall constrain this Commission to institute revocation action against your corporation pursuant to its mandate under the law. Very truly yours, For the Commission: (SGD.) JESUS E.G. MARTINEZ Commissioner

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