December 12, 2007

January De Lima
Mactan Company
Juan Luna St., Dimasalang
Spain

Dear Sir:

I authorize you to negotiate, discuss and communicate with [Name of Company or Individual(s)] about (sales, products..etc)

Therefore, I hereby authorize you to act in all matters on behalf of me such as to enter into agreements or contract, accept or reject agreements, and to act in whatever necessary to accomplish that is being undertaken.

Respectfully yours,

(name)

August 28, 2007

Ms. Joan Magpantay

Tinapa Manufacturing Inc.
21 Tenement St., Aguinaldo
Cagayan, Philippines 3901

Dear Madam:

I, the Undersigned, hereby authorize Juan Carlos Miguel Santiago to act on my behalf to claim my retirement benefits from Tinapa Manufacturing Inc.

I agree that Tinapa Manufacturing Inc. shall not be liable for any loss, expense, or cost arising out made by the authorized person.

Truly yours,
(Name and signature of authorizing person)

(Name & signature of authorized person)