Cebu City, Cebu, Philipines Mrs. Myrna dela Cru !ear Mrs. Myrna dela Cru, "ou as#ed our opinion regarding a $udi%ial partition &led by your %hildren Jose $r., Car'el and Marie against you (or a 40 )e%tare land lo%ated in *arla%, Philippines. Pre+iously, you 'entioned that a ,ill ,as e-e%uted by your late husband Mr. Jose dela Cru a Canadian %itien, and that su%h ,ill ,as already probated and appro+ed by the Canadian %ourt. . belie+e that ,ith the (oregoing (a%ts that you ha+e narrated, you ha+e a strong %lai' to your husband/s property lo%ated in *arla%. *his is due to the rights +ested in you by the ,ill e-e%uted by your husband in 2011. 0hat is a 0ill1 A%%ording to Arti%le 234 o( the 5e, Ci+il Code o( the Philippines, a ,ill is 6A ,ill is an a%t ,hereby a person is per'itted, ,ith the (or'alities pres%ribed by la,, to %ontrol to a %ertain degree the disposition o( this estate, to ta#e e7e%t a(ter his death.8 9pon the death o( your husband on 2012, the trans(er o( the property to your na'e as the sole heir i''ediately too# e7e%t. Arti%le 316. *he ,ill o( an alien ,ho is abroad produ%es e7e%t in the Philippines i( 'ade ,ith the (or'alities pres%ribed by the la, o( the pla%e in ,hi%h he resides, or a%%ording to the (or'alities obser+ed in his %ountry, or in %on(or'ity ,ith those ,hi%h this Code pres%ribes.