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 a Partner of Sed Lex Professional Partnership. Atty. Acas’s expertise lies in regulatory governance, with a particular focus on direct and indirect taxation, trade facilitation, and corporate governance. Her clients include both private corporations, public interest groups, and various government agencies, showcasing her versatility and commitment to serving diverse needs.

What truly sets Atty. Acas apart is her ability to understand her clients’ vision and help them achieve their goals in an effective, secure, and sustainable manner. Her clients recognize her specialized skill in solving their problems, before and after the problems occur. Known for her direct, systematic, and results-oriented approach, Atty. Acas brings integrity and competence to every client engagement.

Apart from her legal practice, Atty. Acas also holds the role of tax lecturer at San Beda College of Law – Alabang, and acts a Supervising Lawyer of the Office of Legal Aid – University of the Philippines in Bonifacio Global City, where she trains future legal minds. 

She formerly served as a Subject Matter Expert on Fiscal Revenue Legal Framework for the Presidential Legislative Liaison Office (PLLO) of the Office of the President and was a CMTA Policy Consultant for the Office of the Commissioner of Bureau of Customs, leveraging her expertise to provide valuable insights and guidance. 

She has served as the General Counsel of the ASEAN Centre for Biodiversity, demonstrating her commitment to environmental conservation and sustainable practices. Additionally, she has received specialized training as an arbitrator at the Philippine Dispute Resolution Center, Inc. (PDRCI), further enhancing her skill set as a legal professional.

Throughout her career, Atty. Acas has achieved notable accomplishments. She has successfully negotiated the asset sale of a 9 month old start-up to one of the two (2) major telcos in the Philippines, provided tax planning and legal risk mitigation programs for several Top 1000 companies, and advised numerous Top 1000 Corporation clients on often opaque regulatory rules in order to lower costs of doing business while eliminating risk. Her leadership as the Project Head of the 10-Year Case Audit of the Trafficking-In-Persons (TIP) Project and as the Project Manager of the Customs Modernization and Tariff Act Implementing Rules and Regulations Project Management Office (CMTA IRR PMO) highlights her dedication to impactful projects and her contributions to shaping governmental regulations.

Before pursuing her legal career, Atty. Acas gained valuable experience as a Business Analyst for a software development company in San Francisco, California. This experience equipped her with strategic thinking and pragmatic problem-solving skills, which she now applies to 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.

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

Ateneo de Manila University
AB Political Science


Jonina Q. Aquino


Joni joined Sed Lex Professional Partnership in 2017 while she was a third-year law student. As a legal assistant, she drafted pleadings, legal opinions, and conducted legal research. She also assisted in handling corporate and tax matters. She recently passed the 2019 bar examinations.
She obtained her Juris Doctor degree from the University of the Philippines College of Law in 2019. She received her Bachelor of Arts degree in Political Science from Ateneo de Manila University in 2014.