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TIWALA AUDIT FIRM

5F Ayala Bldg, Ayala Ave.,


Makati, Philippines
Tel no.: (02) 777-8888
Fax no.: (02) 775-1234

CERTIFICATION
After rigorous examination of your books of accounts and
accounting records for the accounting period ending December 31,
2005, I, DANIEL PADILLA, CPA, MBA, on behalf of TIWALA AUDIT
FIRM, certifies that all salaries and other remunerations due to
James Band for the services he rendered to WIDELAND REALTY,
INCORPORATED were timely paid and settled.

This certification is issued by Tiwala Audit Firm as the Independent


External Auditor of Wideland Realty, Incorporated for all legal
intents and purposes on January 20, 2006.

DANIEL PADILLA, CPA, MBA.


Auditor
Tiwala Audit Firm

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