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Panoramic Universal: Certificate Under Regulation 40(9) For The Half Year Ended 30Th September, 2018

Enclosed please find herewith the Certificate pursuant to clause 40(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, issued by Mr. Pankesh Sutariya, Practising Company Secretary for the half year ended 30th September, 2018.

Kindly take the above into record and acknowledge.