Below are some of the transactions in which we have participated.†  The Firm also regularly represents small and mid-sized companies in secured and unsecured commercial lending transactions and in acquisitions and sales of operating businesses and assets, together with due diligence investigations and other legal aspects of such transactions.

•  Represented Banco Bilbao Vizcaya Argentaria Puerto Rico in connection with the issuance of a $65,000,000 Letter of Credit securing in part El Día, Inc.’s (publisher of El Nuevo Día) offering of its AFICA Industrial Revenue Bonds, 2001 Series B.

  Represented Wyndham International, Inc. in connection with the $37,000,000 development of Phase II of Las Casitas Village at El Conquistador Hotel, in Fajardo, Puerto Rico (Developer’s Counsel).

  Represented Dean Foods Company in connection with the $120,000,000 sale of all of the issued and outstanding shares of common stock of Suiza Dairy Corporation and affiliates (Seller’s Counsel).

  Represented The Equitable Life Assurance Society of the United States in connection with the $18,000,000 sale of several industrial real estate facilities located throughout Puerto Rico (Seller’s Counsel).

  Represented the Commonwealth of Puerto Rico’s Employees’ Association (AEELA) in connection with the $56,000,000 offering of AEELA’s Senior Notes (Issuer’s Counsel).

 Represented UBS Financial Services Incorporated of Puerto Rico in connection with the organization of the Puerto Rico Fixed Income Fund, IV and related securities offerings (Fund’s Counsel).

  Represented Wells’ Dairy, Inc. in connection with its acquisition of Blue Bunny® Ice Cream’s Puerto Rico Distribution Assets (Purchaser’s Counsel).

  Represented Banco Popular de Puerto Rico in connection with the Government Development Bank for Puerto Rico’s offering of its Senior Notes, 2006 Series A (Trustee’s Counsel).

  Represented UBS Financial Services Incorporated of Puerto Rico in connection with the $115,000,000 offering of Universal Group, Inc.’s Cumulative Perpetual Monthly Income Preferred Stock (Underwriter’s Counsel).

  Represented Banco Popular de Puerto Rico in connection with the extension of a real estate-backed $26,000,000 credit facility to Encanto Restaurants, Inc. (Puerto Rico operator of KFC®, Pizza Hut® and Taco Bell® restaurants, among others) (Lender’s Counsel).

  Represented UBS Financial Services Incorporated of Puerto Rico in connection with the 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).

  Represented Oracle Corporation in connection with the merger of PeopleSoft Puerto Rico, Inc. with and into Oracle Corporation Caribbean, Inc. (Purchaser’s Counsel).

  Represented Legg Mason Inc. in connection with the sale of its Puerto Rico family of mutual funds to Santander Asset Management.

 Represented PYMES Financial Partners, Inc. in connection with the closing of more than $60,000,000 in U.S. Small Business Administration’s (SBA) 504 loans extended to numerous small and mid-sized businesses (Lender’s Counsel).

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