Under Securities and Exchange Commission (SEC) Memorandum Circular No. 6, series of 2015, the name of a corporation or partnership that has been dissolved or whose registration has been revoked shall not be used by another corporation, except in meritorious cases as determined by the SEC En Banc. Only expired corporations may apply for re-registration using the same corporate name. Upon approval of the re-registration, the certificate of registration to be issued to the new c