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you can try Heckle & Jeckle, it's located near P. Burgos but they do screen sports on TVs, and I believe they'll be showing SB XXXXVI though the timing would be really early in the morning i think!

Thanks SeobPD!! And it's nice to meet you. I see you live in Makati also. Any tips on good places to go?

Well it depends on where you want to go & what you'd like to do. If you're into just sitting back & relaxing with drinks or coffee then Makati has tons of places for that. Movies - check, shopping - check & it's generally a safe place to be (within the business district) though some areas might be seedier than others.
For more nature oriented or adventurous pursuits though it would be much better to get out of the NCR and into the provinces.
Also, nice to meet you too, hope to see you around sometime.

hI aURA, i bet u love sports dont u? why not try basketball instead. get to see the most loved sports here. great to be in the crowd. its in araneta in cubao, sure uve heard it already. have a great day! i go there twice/ month. just let me know if u like coz many times ive been there myself, and its always great if u have company.

There's also this place called HOWZAT in Kalayaan Avenue which is about a few blocks away from Heckle and Jeckle that shows sports. However, I am not sure if Superbowl is one of them. Enjoy your day!

Hi aura , sorry i dont know

Hi Aura. I'm new here but been living in the Philippines for quite a long time. If ever you like to try and watch the well loved game here, basketball i'd like to suggest a new arena close to moa. The name of the place is mall of asia arena. type on google and there is a link on sm tickets and there you will see what is on show. Just suggesting.

I hope this gives another good info for you some how. have a good day.