| Law firm | O'Neill & Borges |
| Client | Banco Santander Puerto Rico |
| Notes | Banco Santander Puerto Rico and its related companies in numerous construction loan workouts, litigation and bankruptcy issues including, among others, the following real estate developments: Caguas Real, CLEMA Development, VDE Corporation, Iván Tort & Co., Las Quintas 957, Inc., Mansiones de Lomalinda, and Centro Renal de Santurce, Inc. |