Paulines Group Inc.

CERTIFICATION

I, ERLINDA B. ROBERTO, of legal age after being duly sworn to, in accordance with
law, herein certify:

1. That I am the Treasurer of Paulines Group Inc.

2. That the diskette of the December 31, 2005 audited financial statements (AAFS)
of Paulines Group Inc., attached herein contains the basic and material data in the
attached four (4) copies of audited FS duly stamped RECEIVED by the Bureau
of Internal Revenue. And that the generally accepted accounting principles in the
Philippines (GAAP) prescribed accounts and figures provided in the electronic
documents are based on the contents of the AAFS submitted to SEC.

3. That this CERTIFICATION is prepared in order to comply with the

requirements set forth under Memorandum Circular No. 06, series of 2006 of the
Securities and Exchange Commission in compliance with Section 27 of RA 8792
otherwise known as the Electronic Commerce Act and Sec. 37 of its
Implementing Rules and Regulations.

PAULINES GROUP INC.

By:
ERLINDA B. ROBERTO
Treasurer

SUBSCRIBED AND SWORN TO, before me, this _____day of April 2006, Affiant
exhibited to me his/her Community Tax Certificate No. 02567196 issued on January 19,
2006 at Muntinlupa City.

Doc. No. _______

Page No. _______
Book No. _______
Series of 2006

Unit C3 3/F FREB Bldg. Villa Donata, Alabang, Muntinlupa City Tel. (632) 809-3535 Tel/Fax (632) 772-1867
Paulines Group Inc.

Unit C3 3/F FREB Bldg. Villa Donata, Alabang, Muntinlupa City Tel. (632) 809-3535 Tel/Fax (632) 772-1867