Our Team

Ateneo de Manila School of Law
Juris Doctor (J.D.)

Angelo Q. Valencia


Angelo Raymundo Q. Valencia is Nickel Asia Corporation’s Chairman of the Board Risk Oversight Committee and a member of the Related Party Transactions, Audit, and Nominations Committees of the Board. He is likewise an Independent Director of GR Bank, Inc., Country Bankers Life and Non-Life Corporations. In these regulated public companies, he is the Chairman of the Corporate Governance Committees.

Mr. Valencia is Presidential Adviser on Food Security, Education, and Environmental Stewardship of the Integrated Bar of the Philippines. He is also a Senior Fellow at the Development Academy of the Philippines, and a Lecturer at the Armed Forces of the Philippines (AFP) Command Staff Graduate Course. He also serves as Senior Advisor to the NOLCOM Heroes Foundation, Philippine Marine Corps, the Philippine Air Force, and AFP Leadership Development Center.

He was also a Senior Corporate and Tax Counsel of the Lucio Tan Group and Chief Operating Officer of Mindanao Grains Processing Co., Inc.

Mr. Valencia has received numerous awards and citations for his public service endeavors. He founded the project Klasrum ng Pag-asa, a private sector initiative that builds, augments and reconstructs public school structures nationwide.

He obtained his Juris Doctor degree from the Ateneo School of Law in 1998. He is a member of the Philippine Bar.

University of the Philippines
Juris Doctor (J.D.)

University of Sto. Tomas
AB Political Science

Althea E. Acas


Althea Barbara E. Acas is a Partner at Sed Lex Professional Partnership, specializing in regulatory governance with a focus on taxation, trade facilitation, and corporate governance. She serves diverse clients, including private corporations, public interest groups, and government agencies. Her expertise lies in understanding clients’ visions and solving their problems effectively and sustainably. Known for her collaborative, systematic approach, Atty. Acas brings integrity and competence to every engagement.

In addition to her practice, she lectures on tax law at San Beda College of Law – Alabang and supervises at the Office of Legal Aid – University of the Philippines, Bonifacio Global City. She previously served as a Subject Matter Expert for the Presidential Legislative Liaison Office (PLLO) and as a CMTA Policy Consultant for the Bureau of Customs. Atty. Acas also acted as General Counsel for the ASEAN Centre for Biodiversity and trained as an arbitrator at the Philippine Dispute Resolution Center, Inc. (PDRCI).

Her notable achievements include negotiating the asset sale of a start-up to a major telco, providing tax planning for Top 1000 companies, and advising corporations on regulatory compliance. She led the 10-Year Case Audit of the Trafficking-In-Persons Project and managed the Customs Modernization and Tariff Act IRR PMO. Prior to her legal career, she was a Business Analyst in San Francisco, California, gaining strategic and problem-solving skills now applied in her legal practice.

University of the Philippines
Juris Doctor (J.D.)

Ateneo de Manila University
BS Management

Mark Isaak S. Garrido


Mark is primarily engaged in corporate and retainer services work, contract review, tax advisory and consultation, labor advisory, intellectual property and special project transactions.

Mark has extensive experience in guiding and assisting businesses in the formation of corporate structures, streamlining of business processes, and drafting commercial contracts including employment contracts and master service and distribution agreements. He also serves as Corporate Secretary of several corporations engaged in agro-industrial, food service, retail, logistics and IT industry. 

As part of his practice, Mark has handled tax audits and assessments on behalf of Corporations before Revenue District Offices, Revenue Region Offices and the Large Taxpayer Service of the Bureau of Internal Revenue and has drafted drafted tax-related legal documents related thereto. He has also received training in commercial arbitration and tax accounting. 

Before joining the firm, Mark served as a Legal Assistant for Board Member Al A. Parreno in the Land Transportation Franchising and Regulatory Board (LTFRB), where he drafted and prepared legal documents, circulars and decisions for the Board. He also conducted in-depth legal research on relevant laws, statutes, administrative regulations, and articles involving relevant land transportation issues. 

In law school, Mark served as the Chairman of the U.P. College of Law Electoral and Judicial Tribunal (EJT), where he led the organization of the U.P. Law Student Government (LSG) elections. 

Prior to law school, Mark also worked as a Management Trainee for Philippine Seven Corporation (7-Eleven) where he underwent a hands-on management training program in preparation for a Junior Level Management position with special focus on Marketing, Sales and Operations. Mark also worked as an Accounts Specialist for Universal Robina Corporation (URC), where he directly managed URC beverage on-premise consumption accounts and opened new accounts in the Marikina, Rizal area, handled regional distributors, assisted in creating more efficient order and delivery strategies, and conceptualized trade marketing activities and programs for accounts.

University of the Philippines
BS Business Administration

Aldwin Nicolas C. Flores

Regulatory Affairs Manager

Aldwin is currently serving as the Firm’s Regulatory Affairs Manager.

Aldwin worked as paralegal officer for Repizo Law Office, while finishing his bachelor’s degree. He joined San Miguel Corporation-Beer Division in October of 2005, as one of its Sales-trainee.

In 2006, he became a Technical Assistant to the Assistant Secretary of the Legal Department of the Department of Environment and Natural Resources.

From 2007 to 2013, Aldwin worked as an Account Manager for J Aces Staff, Inc., one of PLDT’s below-the-line activation agency where he handled nationwide activation and marketing campaigns.

Prior to joining the firm, Aldwin served as Head Executive Assistant to the Chief Operating Officer (COO) of Mindanao Grain Processing Co., Inc. in Reina Mercedes, Isabela, Philippines.