SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

We, FELICIANO C. MACABUHAY, NESTOR C. MACABUHAY, heirs of the late BEBIANO MACABUHAY, all Filipino of
legal age and residents of Brgy. Cabul-anonan and San Antonio, Malitbog, Southern Leyte Philippines respectively, do hereby
appoint, name and constitute FLORA MAE O. MACABUHAY also of legal age, Filipino, and a resident of Brgy. San Antonio,
Malitbog, Southern Leyte, Philippines, to be my true and lawful Attorney-in-Fact for me and in my name, place and stead;

1. To PERSONALLY APPEAR, PROCESS, TRANSACT and/or CLAIM at the Provincial Assessor’s Office the following
documents:

a. Certificate Landholdings of Bebiano Macabuhay

b. Latest Tax Declaration of all the properties declared in the name of Bebiano Macabuhay
c. History of all the properties declared in the name of Bebiano Macabuhay including the supporting documents

2. To SIGN for and in our behalf in relation to the foregoing authority.

HEREBY GIVING AND GRANTING unto our said Attorney-in-Fact full power and authority to do and perform all and
every act requisite or necessary to carry into effect the foregoing authority, as fully to all intents and purposes as I might or could
lawfully do if personally present, with full power of substitution and revocation, and hereby ratifying and confirming all that any of
my said attorney-in-fact or her substitutes shall lawfully do or cause to be done by virtue hereof.

IN WITNESS WHEREOF, I have hereunto set my hand this ______________________at Tomas Oppus, Southern Leyte,
Philippines.

FELICIANO C. MACABUHAY NESTOR C. MACABUHAY

OSCA ID No. 1054 OSCA ID No. 3072
PRINCIPAL PRINCIPAL

FLORA MAE O. MACABUHAY

PRC ID No. 0183532
ATTORNEY-IN-FACT

Signed in the presence of:

________________________________ ________________________________

ACKNOWLEDGMENT

REPUBLIC OF THE PHILIPPINES )

PROVINCE OF SOUTHERN LEYTE )
MUNICIPALITY OF TOMAS OPPUS )
      
BEFORE ME, a Notary Public for and in the Province of Southern Leyte, personally appeared the above-named persons
known to me and to me known to be the same person/s who executed the foregoing instrument and who acknowledged to me that the
same are their free and voluntary act and deed.

        IN WITNESS WHEREOF, I have placed my hand and seal on the date and at the place first above-written.

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