SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

I, JUAN DELA CRUZ, of legal ages, filipino, and a resident of

Dumaguete City, Philippines, do hereby name, constitute and appoint my
sister , ANGEL DELA CRUZ, with address at Eddie Pharmacy, Baguio City,
to be my true and lawful attorney-in-fact for me and in my name, place and
stead to do and perform the following acts:

1. To sign for me and in my behalf, the deed of sale for my share of a

co-owned property more particularly described as follows:

lots No. 22AAAby TCT No. T-23452 and Lot. No. 1-A (LRC) 105834o
covered by TCT No. T-456789 with an aggregate area of 612,884 square
meters, situated at Brgy. Kalipay , Cebu City.

2. The power to sign shall be limited to the deed of sale of the

aforementioned properties only.

However, the principal reserves the full right to receive the proceeds,
therefore hereby retains the right that cheques, if any, issued pursuant to the
deed of sale be made under his name.

HEREBY GRANTING unto my said attorney full power and authority

to execute and perform every act and thing whatsoever necessary to render
effective the power to sign the deed of sale of the foregoing properties, as
though I myself, have so performed it, and HEREBY APPROVING ALL that
my said attorney may do by virtue hereof with the reservation of substitution
of his person and revocation of this instrument.

IN WITNESS WHEREOF, I have hereunto affix my signature this

______________ at Baguio City, Philippines.

JUAN DELA CRUZ

Principal

ANGEL DELA CRUZ

Attorney-in-fact

Signed in the Presence of:

1.)____________________ 2.)____________________