Confirmation Authorization Letter

October 12, 2005

Mr. Jonas D. Mercado
JCMER Enterprise
Bagong Daan, Caloocan City

Dear Mr. Mercado:

Good day!

This letter is to confirm that Ms. Ivy Marie Aguaz is authorized to represent the company to claim all the necessary documents for our ABE Contracts. Our company authorized Ms. Aguaz to sign any legal document since I have a 10 days business trip.

Ms. Aguaz also has an authority to process our contract and she is in charge of any business transaction related to our ABE Contract. She will help you out during the time you will be carrying out your duties. Also, she will show her employment identification card for your reference.

This authorization is valid till October 22, 2005. I hope for your understanding regarding this matter.

Sincerely yours,

Mr. Alberto D. Lamoste