With the final elimination date tomorrow in the National Collegiate Athletic Association (NCAA) basketball tournament, the 94-year old league is gearing up for a scintillating Final Four action, which starts on Friday. The stage is already set with the top four teams revealed last week. Two-time defending champion San Beda University (SBU) takes top spot after getting back at first round tormentor Lyceum of the Philippines University (LPU) last Thursday, 75-68. The Red Lions still play University of Perpetual Help tomorrow but are safe at the No. 1 spot with a 16-1 record. LPU, which completed its elims assignments with a 15-3 card, secured the No. 2 position. Both SBU and LPU will enjoy twice-to-beat advantage in the semis. Colegio de San Juan de Letran (13-4) and Perpetual Help U (11-6) settled for No. 3 and No. 4 respectively. So the Red Lions will face the Perpetual Altas, while the LPU Pirates will collide with the Letran Knights on Friday at the Fil Oil Arena in San Juan City.