Physical Address:

            11^th Floor, Suite 1133
            Banco Popular Center
            209 Muñoz Rivera Avenue
            San Juan, Puerto Rico 00918-1009 

Telephones:
            (787) 765-2988
            (787) 764-6392

Fax:     (787) 765-2973

Web site Address:

            www.sarlaw.com

E-mail Addresses:

            Sergio A. Ramírez de Arellano: sramirez@sarlaw.com
            Tomás M. Acevedo Martínez: tacevedo@sarlaw.com
            Offices: office@sarlaw.com