MATERIAL DATES: Under the material dates rule, a petition must alleged three (3) material dates which is necessary which are as follows: 1) The date when the judgment or final order or resolution was received; 2) The date when the motion for reconsideration or new trial was filed; and 3) The date when the notice of the denial thereof was received. (Great Southern Maritime Services Corporation vs. Acuna, 452 SCRA 422, February 28, 2005)