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His sister, ARLENE TAN CO, was born May 19, 1975. In their respective certificates of birth, it is stated that their parents CO BOON PENG AND LOURDES VIHONG K. TAN are CHINESE CITIZENS. CO BOON PENG filed an application for his naturalization as a citizen of the Philippines with the Special Committee on Naturalization under LETTER OF INSTRUCTION no. 270. His application was granted and he was conferred Philippine citizenship under PD 1055. He was issued a certificate of naturalization and consequently took an oath as Philippine citizen on February 15, 1977. On August 27, 1998, they filed with the RTC Manila a petition under Rules of Court for correction of entries in the certificate of birth which was denied on the ff. grounds: a) Although CA 473 and LOI 270 are statutes relating to the same subject matter, they do not provide the same beneficial effects with respect to the minor children of the applicant; **Sec. 15: effects of naturalization on the wife and the children b) LOI 270: refers to qualified individuals only; c) Section 15 CA no. 473 should not be deemed and incorporated in and applied to LOI 270; d) Application of pari material rule of construction is misplaced. ISSUE: Whether or not Arlene and Hubert are Filipino citizens on account of the naturalization of their Father Co Boon Peng. HELD: It is not enough that the petitioners adduce in evidence the certificate of naturalization of their father, to entitle them to Philippine citizenship. They are likewise mandated to prove the ff. material allegations in their petition: 1) That they are legitimate children of Co Boon Peng; 2) They were born in the Philippines; 3) That they were still minors when Co Boon Peng was naturalized as a Filipino citizen.