SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THIS PRESENT:

That We, JUANA AYING andLUCIA AYING, of legal age, Filipino, with postal
address at Mactan, Lapu-Lapu City, Cebu, Philippines do hereby NAME, CONSTITUTE
AND APPOINT TEODORICA AYING, likewise of legal age, Filipino, single, and with
postal address at Mactan, Lapu-Lapu City, Cebu, Philippines to be our true and lawful
Attorney-in-Fact, for us and in our name, place and stead to do and perform all of any
of the following:

1. To represent and in our behalf in the PROCESSING OF DOCUMENTS FOR

THE TRANSFER OF TITLE of Transfer Certificate of Title No. _________ in
our name with the concerned agencies of the Government of the Republic of
the Philippines;

2. To represent, execute, pay the fees required, sign any and all document(s)
and paper(s) as well as claim/receive for and in my behalf said document(s)
from the concerned agencies or offices in the Philippines, as well as to do
any and all acts in order to accomplish the aforestated acts and deeds.

3. To sign and execute any and all documents of sale, transfer or conveyance of
the aforementioned property;

4. To pay any and all unpaid or accrued property taxes including such capital
gains and documentary stamp taxes necessary to effect the registration of
the sale and the transfer of title of the said property to the buyer or
purchaser of the same;

5. GIVING AND GRANTING unto the said ATTORNEY-IN-FACT full power and
authority to do and perform all and every act and deed whatsoever requisite
and necessary to be done in and about the premises, as fully as to all intents
and purposes as we may could lawfully do if personally present with all the
power of substitution or revocation and hereby RATIFYING and CONFIRMING
all that my ATTORNEY-IN-FACT or his substitute can lawfully do or cause to
be done by virtue thereof.

IN WITNESS WHEREOF, We have hereunto affix my signature this ____ day of

_____________________.

JUANA AYING LUCIA AYING

PRINCIPAL PRINCIPAL

TEODORICA AYING
ATTORNEY-IN-FACT

SIGNED IN THE PRESENCE OF:

_____________________________ _____________________________
Witness Witness

1
 ACKNOWLEDGMENT

Republic of the Philippines )

) SS.

BEFORE ME, a Notary Public for and in the above jurisdiction, personally
appeared this____ day of ______________, 2022.

NAME I.D. # DATE/PLACE ISSUE

JUANA AYING
LUCIA AYING
TEODORICA

known to me to be the same persons who executed the foregoing instrument and each
of the acknowledge to me that the same is his/her own free and voluntary act and deed.

WITNESS MY HAND AND NOTARIAL SEAL, on the date and at the place first
above written.

NOTARY PUBLIC

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SERIES of 2022.