The Court of Appeals is primarily found in Manila, with three divisions each in Cebu City and Cagayan de Oro.
ðə kˈoːɹt ʌv ɐpˈiːlz ɪz pɹaɪmˈɛɹᵻli fˈaʊnd ɪn mɐnˈɪlə, wɪð θɹˈiː dᵻvˈɪʒənz ˈiːtʃ ɪn sˈɛbuː sˈɪɾi ænd kˈæɡeɪən də ˈoːɹoʊ.