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NOTARIZED CERTIFICATION

I, RHENEIR P. MORA, of legal age, Filipino and residing at 2387 Inayagan,Naga, Cebu, after having sworn to in accordance with law, do hereby depose and

say:

1. That I am a duly registered Certified Public Accountant with PRC LicenseNo. 0100755and BOA Certification No. (on process);

2. That I am in good standing as a professional registered with theProfessional Regulation Commission (PRC) and the Board of Accountancy(BOA), and entitled to practice as such under the laws governing thepractice of public accounting in the Philippines;

3. That I possess the independence as defined in the Code of ProfessionalEthics for Certified Public Accountants as promulgated by the BOA and asapproved by the PRC;

4. That I adhere to the highest standards of professional conduct, includingintegrity and objectivity;

5. That I have at least five (5) years experience in external audits;

6. That I have fundamental knowledge of the regulatory requirements on thesecondary licensees;

7. That I have not been convicted by a competent court for a crime involvingmoral turpitude or fraud (as defined by the Revised Penal Code) ordeclared liable by the Commission or by any competent court for violationof the Corporation Code or the Securities Regulation Code.

8. That I am not involved in any of the activities enumerated under Section8.1 of SEC Memorandum Circular No. 13, Series of 2003, unless thesafeguards under the Code of Ethics of CPAs are undertaken to reduce thethreat to Independence;

9. That I undertake to fully cooperate with the SEC by preserving its workingpapers for a period of seven (7) years and making them available to theCommissions representatives when required to do so.

10. This certification is executed to attest to the truth of the foregoing and forwhatever legal purpose and intent it may serve.

WITNESS MY HAND on this _______ day of __________ in the City of________________, Philippines.

RHENEIR P. MORAAFFIANT

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SUBSCRIBED AND SWORN to before me this ______________ day of ___________,2006, the affiant exhibited to me his Community Tax No. 08310321 issued onJanuary 05, 2007 at Naga, Cebu, Philippines.

Doc. No. _____;Page No. _____;Book No. _____;Series of 2007

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20 March 2007

The Revenue District Officer

Bureau of Internal RevenueRDO Code 082Cebu City

In pursuant to Sec. 90 of the Tax Code, I hereby certify the following informationwhere used in the computation of the estate tax of Dr. Aladin R. Arranguez:

Gross estate:

1. Land located in Punta Princesa, Cebu City P 828,300.00

2. Land located in Looc, Danao City 1,198,663.00

3. Building located in Punta Princesa, Cebu City 138,320.00

4. Personal properties 200,000.00

Total Gross estate P 2,365,283.00

Less: Allowable Deductions from Gross Estate:

Share of Surviving Spouse P 1,082,641.50

Family Home 483,310.00

Standard Deduction 1,000,000.00 2,565,951.50

NET TAXABLE ESTATE (P 200,668.50)

ESTATE TAX DUE EXEMPT

Signed this 20th day of March, 2007 in the City of Cebu, Philippines.

Rheneir P. Mora

CPA Cert. No. 0100755TIN 206-858-920-000A.N. 13-001797-1-2004PTR No. 1749519 / CTC No.

08310321January 05, 2007 / Naga, Cebu