Below are some of the transactions in which we have participated.* In addition to these types of engagements, the Firm has represented various commercial banks in financings to small and mid-sized businesses involving real estate and other assets as collateral. ROSAS & Associates has also represented several small and mid-sized entrepreneurs in acquisitions and sales of operating businesses and in the establishment of Puerto Rico distribution and franchising operations.

Client Project Role
Banco Bilbao Vizcaya Argentaria Puerto Rico Issuance of Letter of Credit securing El Nuevo Día’s AFICA Industrial Revenue Bonds, 2001 Series B Offering LOC Bank Counsel
Commonwealth of Puerto Rico’s Employees’ Association (AEELA) Offering of AEELA’s Senior Notes Issuer’s Counsel
UBS Financial Services Incorporated of Puerto Rico Organization of Puerto Rico Fixed Income Fund, IV and Related Equity and Debt Offerings Fund’s Counsel
Encantos de Puerto Rico Inc. Sale of all or substantially all of Café Encantos’ Assets Seller’s Counsel
Dean Foods Company Sale of all of the issued and outstanding Shares of Common Stock of Suiza Dairy Corporation and Affiliates Seller’s Counsel
UBS Financial Services Incorporated of Puerto Rico Offering of Cumulative Perpetual Monthly Income Preferred Stock by Universal Group, Inc. Underwriter’s Counsel
PYMES Financial Partners, Inc. Numerous SBA 504 Loans to small and mid-sized businesses Lender’s Counsel
Wyndham International, Inc. Las Casitas II Development at El Conquistador Hotel, Fajardo, PR Developer’s Counsel
Banco Popular de Puerto Rico Credit Facility extended to Encanto Restaurants, Inc. secured by Real Estate Sale-Leaseback Transaction Lender’s Counsel
Wells’ Dairy, Inc. Purchase of all or substantially all of Blue Bunny® Ice Cream Puerto Rico Distribution Assets Purchaser’s Counsel
Baker Tilly Puerto Rico CPAs, PSC Purchase of all of Baker Tilly Puerto Rico’s issued and outstanding Shares of Common Stock Purchaser’s Counsel
Oracle Corporation Merger of PeopleSoft Puerto Rico, Inc. with and into Oracle Caribbean, Inc. (Operations Integration Plan) Purchaser’s Counsel
UBS Financial Services Incorporated of Puerto Rico Acquisition of all or substantially all of the Accounts and Other Intangible Assets of the Puerto Rico broker-dealer R-G Investments Corporation Purchaser’s Counsel
Banco Popular de Puerto Rico Offering of Government Development Bank for Puerto Rico’s Senior Notes, 2006 Series A Trustee’s Counsel

*Some of these transactions occurred prior to Mr. Rosas establishing ROSAS & Associates, P.S.C.