parties to those agreements.  The provisions of the POEA Rules and Regulations are clear enough that the manning agreement extends up to and until the expiration of the employment contracts of the employees recruited and employed pursuant to the said recruitment agreement.  Hence, despite the execution of the aforementioned affidavits, petitioner Skippers United Pacific Inc. cannot exempt itself from the liabilities and responsibilities towards the respondents.             WHEREFORE, premises considered, the instant Petition is DENIED.  The Decision and Resolution of the Court of Appeals dated 27 July 2004 and 14 December 2004, respectively, in CA-G.R. SP No. 80651, finding that respondents had been illegally dismissed and that petitioners failed to comply with the twonotice requirement of due process in effecting a valid dismissal, are hereby AFFIRMED with MODIFICATION.  The petitioners Skippers United Pacific, Inc. and J.P. Samartzsis Maritime Enterprises Co., S.A. are hereby ORDERED, jointly and severally, to pay respondents Jerry Maguad and Porferio Ciudadano the amount of their salaries corresponding to the unexpired portion of their employment contract.  Costs against petitioners.             SO ORDERED.                   MINITA V. CHICO-NAZARIO Associate Justice       WE CONCUR:       ARTEMIO V. PANGANIBAN Chief Justice Chairperson