The Philippine School of Commerce, through a republic act, is converted to Philippine College of Commerce, later to be the Polytechnic University of the Philippines.

The Polytechnic University of the Philippines is a public research university in the Philippines with a main campus in Santa Mesa, Manila. It was founded on 19 October 1904, as the Manila Business School (MBS) and as part of Manila's public school system. It was eventually promoted to a chartered…