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CODE OF ETHICS     RESPECT IS THE GOLDEN RULE



 7

 REGULATORY




 COMPLIANCE








 La Comer carries out business practices in accordance with existing laws,   both  to  government  entities  and  officials,  as  well  as  to  workers,  customers
 in an honest and ethical manner, in order to avoid any act of corruption. All   and suppliers of products and/or services.
 employees must adhere to the current laws, especially those that regulate
 bribery and corruption instances that apply to our Company.  Furthermore,  La  Comer  prohibits  acts  or  omissions  that  imply  an  abuse  of
                            any position of power, that generate a personal benefit at the expense of the
                            welfare of the Company or its employees.
 7.1 CORRUPTION

 The Company avoids any activity aimed at carrying out acts of corruption; this   No person may contribute, on behalf of the Company, donations or economic
 includes any activity, conduct, action or omission that implies a payment in   and/or material resources to political and/or religious groups, since Grupo La
 cash or in kind, granting of advantages, privileges, provision of services in an   Comer has no relationship, participation or political, electoral and/or religious
 undue manner, assumption of debts or obligations or excessive attentions,   preference. If any employee incurs in these practices, it shall be in a personal
 sponsorships, donations or simulated acts, directly or through third parties,   capacity, separating the Company from any of these activities.





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