Thanks... I am thinking of going to Penang, Phnom Phen or Hanoi for the first time so I will check on their website.

Thanks Tod and James. Can you please also answer my first question? Reporting by mail is still possible (after the first report has been done in person) ?

I forgot to write (already edited) that I will leave Thailand to apply for the new visa.

James, is Hanoi more difficult also with non-immigrant B visa in case the applicant has previous records in passport (tourist and ED) ?

Thanks for your response. MD of the new company is now in Thailand but in order to change his current visa to the new one (related to that company), he will have to apply outside Thailand, if I am not wrong. And my question is, which of those four would be the least complicated in this case. The person would like to apply for multiple entry visa rather than single entry.