up the withdrawal form if the intention of LNS was to endorse the papers to Sharikat.  If LNS allowed respondent to withdraw all his documents, then there is nothing left for LNS to endorse to Sharikat.                            No evidence whatsoever was adduced that LNS was acting as a conduit of Sharikat.  Likewise, there is no evidence, other than respondent’s unsubstantiated claim, that petitioner endorsed his application to Sharikat.  On the contrary, this was belied by the withdrawal letter the existence of which was not even denied by the respondent.  In fact, he admitted its due execution and his signature which appeared thereon.  There is also no denying that respondent was deployed to Saudi Arabia.  In fact, Sharikat admitted in its Answer that it was the one responsible for respondent’s deployment to Saudi Arabia.  From the foregoing, it is more logical that it was Sharikat to whom respondent eventually paid the corresponding fees. However, for failure to interpose any appeal from the judgment of the POEA insofar as it absolved Sharikat, respondent is thereby bound by it and is considered final as to him.[20]     In fine, for failure to adduce any shred of evidence of payment made to petitioner, or that petitioner referred or endorsed respondent for employment abroad to another agency, the charges of non-issuance of receipt and misrepresentation against petitioner could not possibly prosper. By the voluntary withdrawal of respondent’s application from petitioner, the latter could not have been involved in the recruitment and placement of respondent and consequently could not be held liable for any violation.   WHEREFORE, the petition is GRANTED.  The Decision of the Court of Appeals in CA-G.R. SP No. 90526 dated November 30, 2006, and its Resolution dated September 12, 2007, are REVERSED and SET ASIDE. The complaint against petitioner LNS International Manpower Services is hereby DISMISSED for lack of merit.  Accordingly, the amounts ofP40,000.00 and P80,000.00 representing petitioner’s appeal bond are ordered REFUNDED.   SO ORDERED.                                                     MARIANO C. DEL CASTILLO                                           Associate Justice