G. Santos:
   Magandang umaga as inyong lahat. Good morning to you all.

  Mga Estudyante:
   Magandang umaga po naman.  Good morning, sir/mam..

  G. Santos:
   Kumusta kayo?    How are you?

  Mga Estudyante:
   Mabuti po naman.   We’re fine, sir/mam.

  G. Santos:
   Nasaan si John?    Where is John?

  Bob:
   Wala po. May sakit siya.  He’s not here, sir/mam. He’s ill.
 
 

   gabi   evening
   hapon    afternoon
   maganda  pretty
   naman   too, also
   po’   respect article
   tanghali   noon
   umaga   morning

   Magandang umaga. Good morning.

   Magandang tanghali. Good noon.

   Magandang hapon. Good afternoon.
 
    Magandang gabi. Goodnight.

   Kumusta ka (kayo)? How are you?

   Mabuti (po) naman. I’m fine.
 

 Po’ is a respect particle roughly equivalent in usage to “sir” or “ma’am” in English.  It is used for older people, for one’s superiors, or for strangers.  It is significantly absent from the speech of older people and superiors and in interchanges between equals.  It is obligatory in the speech of barrio folks.  Ho’ is a less formal variant of po’.

 Po’ is obligatorily accompanied by kayo (second person plural pronoun) or the even more respectful sila (third person plural pronoun).  Kayo and sila are used in deferential speech in direct address.