SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

I, LORNA TAGHOY, married of legal age, with residence at ________ (fill

up Address in Australia) do hereby APPOINT ________________ as my
Agent or Attorney-In-Fact, married, likewise of legal age, with postal
address at ______(fill up Address in Cebu City) as our true and legal
representative to act for me and in my name, place, to do and perform
the following acts, deeds and things to wit:

To sell real property more particularly described as follows: portion of

land own by me bearing Lot No. 5349-C-6-B consisting of Ninety Five
(95) square meters more or less located at Sitio San Roque, Bulacao,
Cebu City including a two (2) storey residential thereat; and

To execute any documents relative to the above described property

such as but not limited to: enter into a Contract to Sell and Deed of
Absolute Sale that are necessary for the transfer of the purchased real
property unto name of the buyer.

HEREBY GIVING AND GRANTING unto my representative full power

and authority to execute and perform every act necessary to render
effective the power to buy the foregoing properties, as though myself,
have so performed it, and HEREBY APPROVING ALL that she may do
by virtue hereof with full right of substitution of his person and
revocation of this instrument.

IN WITNESS WHEREOF, I HAVE HEREUNTO SET MY HAND THIS ____ DAY

OF ____ 20__, At___ Australia.

LORNA TAGHOY
Affiant

SIGNED IN THE PRESENCE OF: _____________ ____________

At the Philippine Consulate General Australia