Tres Leches Cake: Preheat oven to 350°F and position rack in center of oven. Grease x 13- x 9-inch baking pan; line with parchment paper.
Sift flour, baking powder and salt into bowl. Separate eggs; place yolks in large bowl and whites in separate bowl. Using electric mixer, beat yolks and 3/4 cup sugar for 2 to 3 minutes or until thick and glossy. Add milk and vanilla; beat for 1 minute or until combined.
Clean and dry beaters. Beat egg whites until frothy; add remaining sugar and beat until stiff peaks form.
Whisk one-third of the flour mixture into yolk mixture. Slowly whisk in remaining flour mixture. Using rubber spatula, gently fold in egg whites until incorporated.
Scrape batter into prepared pan; smooth top. Bake for 30 to 35 minutes or until tester inserted in center of cake comes out clean. Let cool in pan for 20 minutes. Using skewer or fork, poke holes all over cake. Let cool completely.
Soaking Liquid: Whisk together GOYA® Sweetened Condensed Milk, GOYA® Evaporated Milk, GOYA® Coconut Milk and salt. Carefully drizzle one-third milk mixture over cake, allowing it to soak in completely. Repeat twice until entire milk mixture soaks into cake. Cover with plastic wrap; refrigerate for at least 6 hours or overnight.
Assembly: Using electric mixer on medium speed, beat cream until starting to thicken. Slowly add sugar and rum, beating for 3 to 4 minutes or until stiff glossy peaks form.
Invert cake onto serving platter. Peel off parchment paper. Spread whipped cream over top and sprinkle with coconut.