SPECIAL POWER OF ATTORNEY

KNOW ALL MEN THESE PRESENTS:

I, GLENN MARTIN M. ABARQUEZ as the CEO/ PRESIDENT of the

BLUETELL OUTSOURCING SERVICES, INC. duly organized under the laws of
the PHILIPPINES, with principal office address at #8 Washington St., Barangay
38-D, Davao City, Philippines, do hereby appoints MARJORE B. DEALAGDON
is hereby authorized as legal representative of GLENN MARTIN M.
ABARQUEZ, to do and perform the following acts and things to wit:

1. To apply, process, procure, follow-up and receive

any document/s pertaining to Tax Identification
Number application of the BLUETELL
OUTSOURCING SERVICES, INC. employees with
the BIR;

2. To make, sign, and execute, other writings of

whatever nature or kind, with any and all third
persons, entities or concerns, as well as RECEIVE,
ACCEPT and COLLECT, the above-cited application,
upon terms and conditions acceptable to my said
Attorney-In-Fact;

I, hereby certify to the correctness of the above stated resolution on this ___
day of _________________ 2019, at Davao City, Philippines.

GLENN MARTIN M. ABARQUEZ

CEO/President

SUBSCRIBED AND SWORN, to before me, Notary Public this _____ day of
_______________ 2019 at Davao City, Philippines,

Doc. No. _____;

Page No. _____;
Book No. _____;
Series of 2019.