SPECIAL POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS:

I, GILBERTO DC. CRUZ, of legal age, married, Filipino and with residence and
postal address at Lot 12 Block 2 Phase 5 St. Vista Verde Executive Village, Cainta Rizal
do hereby name, constitute and appoint MS. CHRISTINE MEG CRUZ with office
address at 505 Pacific Center Building Ortigas Center Brgy. San Antonio, Pasig City,
Philippines 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 to wit:

To represents on my behalf to process and to transact with, Bureau of Internal Revenue

(BIR) and other Government Agencies for the account MajorGeneral Online Store.

HEREBY GIVING AND GRANTING unto my said attorney-in-fact full power and
authority to do and perform any and every act and thing whatsoever requisite or
necessary or proper to be done in and about the premises as fully to all intents and
purposes as I might or could lawfully do if personally present, with power of substitution
and revocation, and hereby ratifying and confirming all that my said attorney-in-fact shall
lawfully do or cause to done under and by virtue of these presents.

IN WITNESS WHEREOF, I/we hereby set my/our hand(s) this ____________ of_____________
, CY___________________ in____________________.

_______________________________
GILBERTO DC. CRUZ
President/CEO
MajorGeneral Online Store

Signed in the presence of:

____________________________

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