C E R T I F I C A T I O N

To Whom It May Concern:

This is to certify that MR. PAULO E. MALANA has been an employee of PHILIPPINE ALUMINUM WHEELS, INC. from August 8, 2005 up to November 6, 2006 as PRODUCTION LINE WORKER/MACHINE OPERATOR in our Machining Department.

This certification is being issued upon the request of the above named individual for whatever legal purpose(s) it may serve him best.

Done this 22nd day of November, 2006 at Paranaque City.

MA. NENITA P. ESTIPONA HRD – Asst. Dept. Manager