You have a dive business, here is my point of view of your request. there are too many dive sites to list, too many sites to dive, and not enough time.
I am also sure that you have the dive guides available that are more valuable than people that would post here because most people who have dove there have been to one or two resorts that are regional. Or you have the local diver that has his favorite location that everybody already knows about (Anilao, Apo Island, Tubataha, Mindoro, Palawan, Cebu, Bohol, etc)
If you are going to promote diving in the Philippines you have a larger problem of insuring the security of foreigners. Don't get me wrong I was born there and I come home to dive a lot. I am also employed in the Dive Industry in the US (for the last 27 years). It has been the dream of most dive businesses in the Philippines to get the US market to come over (the US has more divers that are willing to spend $$$ than any other country) The Europeans already know about the Philippines, but let's face it, they don't spend like US divers do.
Good Luck with project.
PS. the best dive sites are in the Spratly's, if you want GREAT diving
