SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

I, MARK ANTHONY ZAFRA, married of legal age, with residence at

________ (fill up Address in Canada) do hereby APPOINT ROSALIN
L. RAVINA 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 buy real property more particularly described as follows: portion

of land own by Lorna Taghoy 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 a parcel of land known as cadastral lot no. X as covered
under Tax Declaration No. GR2K-01-001-00331 containing an area of
Five Hundred square meters situated in Adlawon, Cebu City; and

To execute any documents relative to the above described property

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

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___ Canada.

MARK ANTHONY ZAFRA

Affiant

SIGNED IN THE PRESENCE OF: _____________ _______

At the Philippine Consulate General Toronto or Ontario, Canada.