16 April 2012

To whom it may concern,

I, Eduardo V. Garduque, hereby authorize my sister, Ma. Estela G. Toledo, to

transact and collect any documents on my behalf. Since I am not in a position to
come to your office myself, I have no objection for Ma. Estela G. Toledo signing
documents if there is any. I am willing to enclose any copy of my identification to
prove that this request is valid.

For security purposes, I have attested below my own signature and

the signature of the authorized person. Thank you very much for your kind
cooperation.

Sincerely,

Mr. Eduardo V. Garduque

Ma. Estela G. Toledo

Authorized Person