It might be worth checking at La Fiesta, San Miguel on the S Highway. They often have more kittens than they want - but I don't know the present situation.
There is an organisation which rescues cats and dogs. CARE based in Sibulan. They may have kittens. Their number is 0955 910 1181
They have a new litter of kittens at La Fiesta - only a few days old so won't be ready to go to a new owner for 2 - 3 months. If your friend is interested they can talk to Aurora at the bar.