Commercial Philippine postage stamps with commercial overprints look similar to United States precanceled stamps, but unlike precanceled stamps they are required to go through the regular mail and be canceled. They were in use from 1924 to 1935. Philippine businesses wishing to use commercially overprinted postage stamps were required to apply to the Philippine Bureau of Posts in Manila for permission to use postage stamps bearing an overprint by which their postage stamps could be identified in case of theft or unauthorised use. The Bureau of Posts required full payment for the postage stamps at the time they were ordered and would then place the order with the Philippine Bureau of Printing. When the printing was completed, the Bureau of Posts would deliver the overprinted stamps to the customer. It seems only five businesses in Manila took advantage of using postage stamps with commercial overprints. This may have been because the Bureau of Posts and Bureau of Printing were also located in Manila. Although, there were two different times when two businesses purchased postage stamps and applied their initials or name on the postage stamps using a rubber handstamp until the Bureau of Posts provided them with overprinted postage stamps. The records for the denomination of stamps purchased by each company and the quantities of each value overprinted, have never been recorded in the philatelic press, as the Manila Post Office and all their records were destroyed during World War II. By 1935, the H. E. Heacock company was the only Philippine business continuing to use postage stamps with commercial overprints. In October 1935, this company received an order from the Philippine Bureau of Posts prohibiting further use of the overprinted stamps, and demanded the return of all remaining stamps bearing the overprint; thus ending the use of commercial overprints.