SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

That I, LORI BELLE MARIANO LOFRANCO, of legal age, do hereby name, constitute, appoint, ROGELIO MIRANDA
and MELISA L. MIRANDA, both of legal age, Filipino, and resident of 1212 J. Barlin Street, Sampaloc Manila, to be my
true and lawful attorneys-in-fact, in my name, place, and stead, to do and execute all or any of the following acts, deeds
and things, to wit:

1. To represent me before the BUREAU OF INTERNAL REVENUE (BIR) in connection with the processing of my BIR
concerns including filing and payment of returns, registration, processing and receiving of official receipts, update and
renewal/closure of registration;

2. And to generally do and perform all and every act which may be requisite, necessary or proper to carry out the above
purposes.

HEREBY GIVING AND GRANTING unto said attorneys-in-fact full power and authority to do and perform every act
and thing whatsoever requisite and necessary to be done in and about the premises, as fully to all intents and purposes
as I might or could do if personally present, hereby ratifying and confirming all that my said attorney shall lawfully do or cause
to be done by virtue of these presents.

IN WITNESS WHEREOF, I have hereunto set my hand

this_________day of______________________,2023 at _____________________________________.

Dr. LORI BELLE MARIANO LOFRANCO

Principal

Accepted by:

ROGELIO MIRANDA MELISA L. MIRANDA

Attorney-in-Fact Attorney-in-Fact

ACKNOWLEDGEMENT

BEFORE ME, a Notary Public in the City of _________ this _______ day of ____ 2023, personally appeared Dr. LORI BELLE
MARIANO LOFRANCO, known to me to be the same person who executed the foregoing Special Power of Attorney, and
who acknowledged to me that the same is her free and voluntary act and deed.

This Special Power of Attorney, consisting of one (1) page has been signed by Dr. LORI BELLE MARIANO LOFRANCO and
his witnesses, and sealed with my notarial seal.

WITNESS MY HAND AND SEAL affixed on the date and at the place above written.

Doc. No.______
Page No.______
Book No.______
Series of 2023