CERTIFICATION

Date _________

TO WHOM IT MAY CONCERN:

This is to certify that _________________, whose residence is in

_____________, is currently employed as an ________________ of the
_________________, with office address at ___________________________,
with telephone nos. _____________.

This certification is issued upon the request of Mr./Ms. ___________ to

attest to the truthfulness of the foregoing statement and for whatever legal
purposes it may serve.

Very truly yours,

______________________
(Position)
 Date ______

CERTIFICATION

This is to certify that ATTY. PAUL MAR C. ARIAS is one of the

lawyers of TAN ACUT LOPEZ & PISON Law Offices, with office address at
Unit 2303-A, East Tower, Philippine Stock Exchange Centre, Exchange Road,
Ortigas Center, Pasig City, Philippines, with telephone nos. 635-3671 to 78.

This certification is issued upon the request of Atty. Paul Mar C. Arias for
whatever legal purpose it may serve.

Very truly yours,

MARITONI Z. LIWANAG
Partner