# Sun Park professional advisers, lawyers, representatives and gatekeepers register

**Control date:** 25 August 2026
**Status:** canonical first-saturation professional register  
**Rule:** `professional appeared` is not the same as `professional represented every connected party` or `professional shared all firm knowledge`.

**22-Aug-2026 attribution control:** Gil Marer has expressly authorised public identification of **Garrigues** and asks that the firm and the relevant individual professionals be called as witnesses concerning the matters they personally handled. This naming/witness request is Gil's attributed position. It is not proof of the content of advice, a finding of professional fault or a blanket waiver authorising publication of lawyer-client communications. Gil supplied this clarification in text while identifying himself; that supports conversational attribution to him, not forensic voice authentication. Any audio or disputed speaker identity requires its own authentication.

## Garrigues historical file — named witness request and chronology control

The current record verifies Garrigues activity no later than **28 March 2012**, followed by LPB Article 5 bis/pre-insolvency work in April, Bankia enforcement/auction work in May and preparation for LPB's filing through early June. The identified team presently includes **Miguel Méndez Itarte, José María Martínez de Artola, Víctor de la Torre and Zulay Carmen Rodríguez**; individual authorship and responsibility must be fixed document by document.

Gil's direct recollection is more specific but presently documentary-open: he says Garrigues advised the Monterecco/Pink operating route before the 1/6-February-2012 instruments and that he regarded that advice as wrong very soon. The public chronology has not yet established a Garrigues engagement or advice predating those instruments. Preserve both propositions; do not use the later verified work to backdate the alleged advice.

The requested witness/evidence programme is:

1. retainer, opening memorandum, attendance notes, calls, drafts, invoices/time entries and instructions predating the 1-Feb notice and 6-Feb contract;
2. identification of who first proposed Monterecco, for which LPB/CEXP/owner perimeter, with which warnings and as what temporary or permanent solution;
3. what Garrigues had been told about the 2008 asset/exploitation architecture, owner accessions, the 2009 Molina-linked non-adherence/alternative-rental position, the disputed 2011 debt/vote/governance act and JV 1260/2011;
4. the May-2012 forwarding chain for the 27-Apr-2009 Campanario/Molina material;
5. Gmail message `1373c2030b7a560e` in thread `1372de1b77e22b82`, where contemporaneous Garrigues correspondence separates CEXP from Monterecco and describes CEXP maintenance copies;
6. the native file, metadata, drafts and attachments for `Informe Garrigues - LUCHY Nuevo Contrato de Gestión Hotelera 11 Abril 2013.docx`; and
7. testimony distinguishing alleged operator-structure advice from the separately verified Article 5 bis, enforcement, auction and insolvency work.

## Campanario / Prieto / López Noriega — official chronology and transition boundary

| Date | Verified proposition | Source / limit |
|---|---|---|
| 1995 | ICALPA's *El Foro Canario*, no. 90, lists an article by **Álvaro Campanario Hernández**. This is the earliest official/professional-public trace located in the bounded scan. | [ICALPA issue index](https://www.icalpa.es/biblioteca/el_foro_canario_2). It proves publication authorship/name, not Sun Park work. |
| 2000 | The bounded exact-name scan of ICALPA nos. 94–95 and the searched BOE surface located no exact hit. | `NOT LOCATED`, not proof of inactivity or absence. |
| 2004 | ICALPA's *El Foro Canario*, no. 99, lists a second article by Campanario. | [ICALPA issue index](https://www.icalpa.es/biblioteca/el_foro_canario). |
| Dec 2008 | An official BOE notice names **Esteban López Noriega**, “como abogado”, as an insolvency administrator. | [BOE notice](https://www.boe.es/boe/dias/2008/12/31/pdfs/B15479-15480.pdf). This predates the Sun Park role recorded in 2011. |
| 19 Mar 2009 | Official BOE/BORME records name Campanario as a lawyer appointed insolvency administrator. | [BOE court notice](https://www.boe.es/diario_boe/txt.php?id=BOE-B-2009-13752); [BORME registry act](https://www.boe.es/diario_borme/txt.php?id=BORME-A-2009-81-35). This corrects any claim that he first became an insolvency administrator only after the 2011 Sun Park events. |
| 13 Jan 2014 | The controlled AP 89/2014 judgment identifies Campanario as counsel for the named JV 1260/2011 appellants. | Proceeding-specific court record; it does not establish every client, Community capacity or matter. |
| 2 Apr 2014 / 21 May 2015 | **MILLAN AND MINERS SOCIEDAD LIMITADA PROFESIONAL** began operations on 2 Apr 2014; its incorporation registration dated 21 May 2015 names **Juan Carlos Prieto Puente** and **Esteban López Noriega** as both professional partners and joint administrators. | [BORME incorporation](https://www.boe.es/diario_borme/txt.php?id=BORME-A-2015-100-35). The company did not yet exist in 2011, so individual activity before 2014 cannot be attributed automatically to the firm. |
| 31 Jan 2018 / 18 May 2021 | **SANTA LUCIA REAL ESTATE, SOCIEDAD LIMITADA** was registered with Prieto and **Antonio Cogolludo Rojas** among its three solidary administrators. In 2021 Prieto and the other solidary administrators ceased, Antonio became sole administrator and Prieto became apoderado. | [BORME formation](https://www.boe.es/borme/dias/2018/02/07/pdfs/BORME-A-2018-27-35.pdf); [BORME 2021 changes](https://www.boe.es/diario_borme/txt.php?id=BORME-A-2021-97-35). This is a direct corporate link, not proof of a Sun Park mandate, conflict or unlawful coordination. |
| 17 Nov 2022 | Prieto and López Noriega ceased as joint administrators of Millan and Miners; Prieto became sole administrator. | [BORME administration change](https://www.boe.es/diario_borme/txt.php?id=BORME-A-2022-225-35). Partner/current-status conclusions require the complete current Registry file. |

No authoritative public source was located proving a formal Campanario→Prieto/López Noriega transfer of mandate, friendship between Campanario and Francisco de Borja Rodríguez-Batllori Laffitte, or a Campanario motive to cause or anticipate LPB's insolvency. The reserved declarant's attributed account may be preserved as a statement, but those propositions remain unproved pending engagement letters, invoices, handover correspondence, Community resolutions, court-assignment material and witness evidence.

**Root-cause boundary:** Gil attributes the earliest private causal layer to actor-specific omissions and acts in the Montelanza, S.L./named Molina-linked seller and owner perimeter concerning the incomplete/frustrated 2008 restructuring and the later exploitation/governance conflict. Garrigues is requested as a witness to what it was told and advised, not as proof that the asserted seller breach, an exact c.23% perimeter, collective intent or sole insolvency causation is already established. Bankia's execution and scheduled auction remain the documented immediate timing trigger for LPB's defensive filing.

## Cuatrecasas historical file — identified professionals

| Professional | Sourced role / matter | Controlled proposition |
|---|---|---|
| Pedro Campaña Ávila | Community and civil proceedings, including P.O. 562/2014 and 213/2015 | Counsel role is established for those files; act-specific attribution still requires the filing/email. |
| Mónica Lasquibar Rodríguez | Community litigation, procedural updates, standing analysis | Her July 2016 email states Cuatrecasas' standing position; it is counsel analysis, not itself a judgment. |
| Rosa Gual Tomás | Concurso/insolvency advice | Matter-specific role; do not extend to unrelated Community litigation without source. |
| Luis Álvarez de la Vega Gaztelu | Banking/debt/transaction work | Keep separate from civil Community litigation. |
| Cristóbal Cotta | Banking/debt/transaction work | Keep separate from civil Community litigation. |
| Pablo Villaseca Rico | Litigation/criminal source family | Richard Dougherty reference requires case-file verification. |
| Álvaro Aulló Pérez | Billing/account administration | Do not inflate into substantive legal authorship. |
| Pedro San José | 2016 contact | Exact role/matter remains provisional. |

## Cristo Suárez Pimentel

**Canonical name:** **Cristo Ayose Suárez Pimentel** — `LOCKED_CANONICAL`.

The 2016 source families establish that he:

- advised Gil/Patricia/LPB on the Community dispute and penal-route strategy;
- received the 26 April 2016 challenge chronology;
- received and analysed PwC correspondence confirming a general conversation with the Insolvency Administrator;
- supported the request for a written reconstruction of what PwC said and what the AC answered.

This does not make Cristo the author of every PwC/AC proposition. Attribute his advice from the precise email/thread.

## Historical representatives and lawyers

| Name | Sourced capacity | Date/source control |
|---|---|---|
| Asunción Aizpurúa Sánchez | Source-reported/claimed Community President; represented Roque Prieto and multiple owners; lawful office and act-specific authority disputed | by 2 Feb 2011 / S1 |
| Francisco Mario Matos Matas | Source-reported/claimed Community Administrator; later Pamanil administrator/signatory; lawful appointment and act-specific mandate disputed | 22 Jun 2011 / S1; 2014 / S2 |
| Shaila María Cogolludo Ramos | Pamanil/Community communication signatory | 8 Apr 2014 / S2 |
| Antonio Cogolludo Rojas | Represented Cristina Molina Petit | 10 Apr 2014 / S3; 19 Nov 2015 / S4 |
| Juan Carlos Prieto Puente | AAS/Roque Prieto representative; lawyer | 10 Apr 2014 / S3 |
| Esteban López Noriega | Lawyer invited by Community administrator; later AAS-group counsel | 22 Jun 2011 / S1; Jul 2015 / S5 |
| Pablo Rivero Correa | Represented JSP/Montelanza/local owners | 22 Jun 2011 / S1 |
| Antonio Peñate | Represented J.S.P. and Montelanza | 10 Apr 2014 / S3 |
| Octavio Marrero Molina | Represented Acciones Canarias/Muruga | 19 Nov 2015 / S4 |
| Emilio Molina | Represented Amenem/Ten Golf | 19 Nov 2015 / S4 |
| Pedro Coll | Represented Patricia González; exploitation/complex role | 22 Jun 2011 / S1 |
| Ángeles San Gregorio + Juan Rivera/Rivero | represented LPB | 22 Jun 2011 / S1 |
| Fernanda Rondo | represented three owners by stated verbal mandate | 22 Jun 2011 / S1 |

## Insolvency / external professional gatekeepers

| Professional | Role | Boundary |
|---|---|---|
| Francisco de Borja Rodríguez-Batllori Laffitte | Insolvency Administrator, Concurso 36/2012 | Court-appointed role; San Telmo/Cuyás/GT perimeters must be dated separately. |
| Carlos Saavedra Rodríguez del Palacio | PwC/Landwell adviser, 2016 knowledge custodian | Penal-route wording is the client's instruction, not a PwC criminal finding. |
| Miguel Hernández Lorenzo | PwC adviser; confirmed general AC conversation | Do not infer full transmission without call records. |
| Eduardo Sánchez | San Telmo partner; RICPE client-investor introduction statement | Does not by itself prove Borja→Eduardo information transfer. |
| Enrique Guerra | RICPE Director General | Source-authored project/investment statements require documentary reconciliation. |
| Alberto López Villarrubia | Judge | Keep institutional/judicial acts separate from private actors. |
| Ricardo de Mosteyrín Sampalo | Fiscal | Attribute only exact submissions/acts. |

## Complete professional/representative index

| ID | Name | Category | Role summary | Earliest | Lock | Sources |
|---|---|---|---|---|---|---|
| P051 | **Jonathan Leslie Bailey** | real-estate/third-party | Joint administrator of JR2 Homes Atlántico Lanzarote, S.L. in client-supplied company data; Contacted/identified as Atlántico Homes principal in 2015 correspondence | 2009-2012 reported prior dealings; primary 2015 correspondence | `PROVISIONAL` | S5 |
| P052 | **Ricardo Spínola Cabrera** | real-estate/third-party | Joint administrator of JR2 Homes Atlántico Lanzarote, S.L. in contemporaneous client-supplied company data | 2015-07 | `PROVISIONAL` | S5 |
| P053 | **Pedro Coll** | Community/exploitation representative | Represented Patricia González in 2011; described as director of the complex / employee of LPB in 2011 source; Director of Comunidad de Explotación Sun Park in project records | 2011-06-22 | `LOCKED_MINIMUM_DATE` | S1 |
| P054 | **Juan Rivera / Juan Rivero [exact surname form to reconcile]** | LPB representative | Represented LPB with Ángeles San Gregorio at 2011 meeting | 2011-06-22 | `OPEN_IDENTITY` | S1 |
| P055 | **Ángeles San Gregorio** | LPB representative | Represented LPB with Juan Rivera/Rivero at 2011 meeting | 2011-06-22 | `LOCKED_MINIMUM_DATE` | S1 |
| P056 | **Pablo Rivero Correa** | owner representative | Represented José Sánchez Peñate, Montelanza and local owners in 2011 | 2011-06-22 | `LOCKED_MINIMUM_DATE` | S1 |
| P057 | **Antonio Peñate** | owner/entity representative | Represented J.S.P. and Montelanza at 10 Apr 2014 meeting | 2014-04-10 | `LOCKED_MINIMUM_DATE` | S3 |
| P058 | **Álvaro Campanario Hernández** | lawyer / Community-adjacent professional | Official/professional-public trace by 1995; officially appointed insolvency administrator in 2009; AP 89/2014 identifies him as counsel for the named JV 1260/2011 appellants; exact client and matter perimeter requires source-by-source reconstruction | 1995 professional-public trace; Sun Park proceeding record by 2014 | `LOCKED_CANONICAL` | S13, S11; official chronology table above; controlled AP 89/2014 |
| P059 | **Juan Carlos Prieto Puente** | lawyer/representative | Represented AAS / Roque Prieto at 10 Apr 2014 meeting; Community/Molina-side lawyer in later records; Millan and Miners professional partner/joint administrator on registration and sole administrator from 17 Nov 2022; direct Santa Lucia co-administrator/apoderado link with Antonio Cogolludo | 2014-04-10 | `LOCKED_CANONICAL` | S3, S4, S5, S11; official chronology table above |
| P060 | **Esteban López Noriega** | lawyer | Officially named as a lawyer insolvency administrator in Dec 2008; invited by Community administrator at 22 Jun 2011 meeting; counsel for AAS group by Jul 2015 correspondence; Millan and Miners professional partner/joint administrator on registration, ceasing that administrator role 17 Nov 2022 | 2008-12 official professional trace; Sun Park by 2011-06-22 | `LOCKED_CANONICAL` | S1, S4, S5, S11; official chronology table above |
| P061 | **Sandra Renee Holder** | interpreter | Interpreter in 10 Apr 2014 notarial act | 2014-04-10 | `LOCKED_MINIMUM_DATE` | S3 |
| P062 | **Javier Jiménez Cerrajería** | notary | Notary authorising 10 Apr 2014 act in Yaiza-Playa Blanca | 2014-04-10 | `LOCKED_CANONICAL` | S3 |
| P063 | **Carmen Martínez Socias** | notary | Notary referenced for LPB incorporation deed of 23 May 2008 | 2008-05-23 | `PROVISIONAL` | S13 |
| P064 | **Nicolás Quintana Plasencia** | notary | Notary referenced for 3 Jan 2012 deed concerning Gil's LPB administrator appointment | 2012-01-03 | `PROVISIONAL` | S13 |
| P065 | **Francisco de Borja Rodríguez-Batllori Laffitte** | insolvency/professional gatekeeper | Court-appointed Insolvency Administrator in Concurso 36/2012; historical San Telmo professional perimeter; later Cuyás/Grant Thornton Canarias professional-commercial perimeter by separate sources | 2012 | `LOCKED_CANONICAL` | S12 |
| P066 | **Alberto López Villarrubia** | judicial actor | Magistrate-Judge, Commercial Court No. 1 Las Palmas in controlled proceeding periods | — | `LOCKED_CANONICAL` | S12 |
| P067 | **Ricardo de Mosteyrín Sampalo** | prosecutorial actor | Fiscal in Calificación documentary family | — | `LOCKED_CANONICAL` | S12 |
| P068 | **Pedro Campaña Ávila** | Cuatrecasas lawyer | Cuatrecasas counsel on Community/litigation files including P.O. 562/2014 and 213/2015 | 2014/2015 | `LOCKED_CANONICAL` | S5, S6, S7 |
| P069 | **Mónica Lasquibar Rodríguez** | Cuatrecasas lawyer | Cuatrecasas counsel on Community/litigation files; procedural updates and standing analysis | 2014/2015 | `LOCKED_CANONICAL` | S5, S6, S7 |
| P070 | **Rosa Gual Tomás** | Cuatrecasas lawyer | Cuatrecasas insolvency/concurso adviser in 2015 correspondence | 2015 | `LOCKED_CANONICAL` | S12 |
| P071 | **Luis Álvarez de la Vega Gaztelu** | Cuatrecasas lawyer | Cuatrecasas banking/debt/transaction adviser in Sun Park/LPB files | 2015 | `LOCKED_CANONICAL` | S12 |
| P072 | **Cristóbal Cotta** | Cuatrecasas lawyer | Cuatrecasas banking/debt/transaction adviser in Sun Park/LPB files | 2015 | `LOCKED_CANONICAL` | S12 |
| P073 | **Pablo Villaseca Rico** | Cuatrecasas lawyer | Cuatrecasas litigation/criminal adviser in source files, including Richard Dougherty reference | 2015 | `PROVISIONAL` | S5, S12 |
| P074 | **Álvaro Aulló Pérez** | Cuatrecasas professional | Billing/account administration in Cuatrecasas file; substantive mandate must be kept separate | 2015 | `PROVISIONAL` | S12 |
| P075 | **Pedro San José** | Cuatrecasas professional | Contacted in Jan 2016 Sun Park/Cuatrecasas correspondence; precise role to refine | 2016-01 | `PROVISIONAL` | S12 |
| P076 | **Cristo Ayose Suárez Pimentel** | lawyer/adviser | Counsel/adviser to Gil/Patricia/LPB on Community, AC, penal-route and 26 Apr 2016 challenge issues; recipient and analyst of PwC/AC correspondence | 2016-06 | `LOCKED_CANONICAL` | S8 |
| P077 | **Juan Tomás Parrilla Suárez** | lawyer/adviser | Lawyer for LPB in Concurso 36/2012 in 2015 correspondence; adviser on Nov 2015 hearings and later proceedings | 2015 | `LOCKED_CANONICAL` | S4, S8, S12 |
| P078 | **Carlos Saavedra Rodríguez del Palacio** | PwC/Landwell professional | PwC/Landwell adviser on Sun Park/Community in 2016; contemporaneous knowledge custodian; later calificación witness issue | 2016 | `LOCKED_CANONICAL` | S8, S12 |
| P079 | **Miguel Hernández Lorenzo** | PwC professional | PwC adviser/representative in 2016 Sun Park work; confirmed general conversation with Insolvency Administrator by later correspondence | 2016 | `LOCKED_CANONICAL` | S8, S12 |
| P080 | **Jonathan Simó Morales** | tax/accounting adviser | Tax/accounting adviser; represented LPB in 11 Jun 2016 source family | 2016 | `LOCKED_CANONICAL` | S8, S12 |
| P081 | **Elena Santos Ramos** | professional/adviser | Named in PwC/2016 and 2015 meeting source families; exact capacities must not be conflated without source-by-source verification | 2015 | `PROVISIONAL` | S4, S12 |
| P082 | **Alejandro Perera González** | PwC professional | Named in PwC 2016 documentary family; precise acts/knowledge to map | 2016 | `PROVISIONAL` | S12 |
| P083 | **Jonay Manuel Cabrera Padrón** | Haya professional | Counterparty/contact in Bankia/Haya/Cerberus debt context | — | `PROVISIONAL` | S12 |
| P084 | **Antonio Tortajada Pérez** | Haya professional | Counterparty/contact in Bankia/Haya/Cerberus debt context | — | `PROVISIONAL` | S12 |
| P085 | **Noemí Arbelo** | public-administration contact | Cabildo contact in tourism/territorial-planning context | — | `PROVISIONAL` | S12 |
| P086 | **Ana María Palazón González** | lawyer/adviser | Current/later counsel in connected proceedings; detailed matter crosswalk maintained separately | — | `LOCKED_CANONICAL` | S12 |
| P087 | **Carlos Llamas Sanz** | lawyer/adviser | Current/later counsel in connected proceedings | — | `LOCKED_CANONICAL` | S12 |
| P088 | **Javier Sixto** | lawyer/adviser | Current/later counsel/adviser in Por Derecho proceedings | — | `LOCKED_CANONICAL` | S12 |
| P089 | **Luis Miguel López** | former lawyer/adviser | Former legal adviser; exact matters and evidence received to be crosswalked | — | `PROVISIONAL` | S12 |
| P090 | **Daniel Jiménez** | former lawyer/adviser | Former legal adviser; exact matters and evidence received to be crosswalked | — | `PROVISIONAL` | S12 |
| P091 | **Eduardo Sánchez** | San Telmo/RICPE professional node | San Telmo partner; stated that the firm introduced clients into the RICPE investment connected to the Acosta Matos/Sun Park project perimeter | 2021-11-30 | `LOCKED_CANONICAL` | S14 |
| P092 | **Enrique Guerra** | RICPE professional node | Director General of RIC Private Equity; direct counterparty in 30 Nov 2021 San Telmo discussion and participant in RICPE project narrative | 2020 | `LOCKED_CANONICAL` | S14, S15 |

## Required future fields for every professional

`client → legal entity → matter → dates → engagement/power → information received → acts taken → filings/communications → proceedings → current custodian → conflicts/KYC → insurance/responsibility perimeter`


## 12 September 2026 — Orion / Portfolio relationship and engagement reconciliation

Public source refresh and bounded historical GitHub review. Canonical editing and publication remain on GitLab. The public bilingual question/remedy schedule is `/en/portfolio-orion-traceability/#orion-compliance-20260912` and `/es/portfolio-orion-trazabilidad/#orion-compliance-20260912`.

- Enrique Guerra Suárez (CAEPR PD-SP-P-0162): RICPE's [current biography](https://ric.capital/enrique-guerra/) describes Coopers & Lybrand, Montero y Asociados partner, own practice and former PwC Off Counsel history, and identifies present RICPE/Orion general-management roles. RICPE's publications of [10 February 2021](https://ric.capital/el-capital-de-canarias-calienta-motores-para-el-reseteo-con-aerolinea-y-ric-para-renovacion-hotelera/) and [13 May 2022](https://ric.capital/la-ric-posibilita-a-los-autonomos-un-plan-de-ahorro-si-invierten-en-las-islas/) describe PwC/RICPE overlap. These are dated public representations, not independently recovered employment or mandate contracts. Obtain exact PwC entity, dates, matters, remuneration, independence approvals and access records. Keep Carlos Saavedra's 2016 knowledge separate.
- [RICPE history](https://ric.capital/compania/nuestra-historia/) describes distinct A&G housing-vehicle, promoter-services and SCR lines, and calls A&G Asesores Legales, Financieros y Tributarios, S.L. currently Orión Corporate Management. Do not confuse these with AGM Canary Asset Management, S.L. or silently normalise the spoken AMG label. Obtain Registry/name/mandate history.
- Francisco de Borja Rodríguez-Batllori Laffitte (PD-SP-P-0010): the historical repository carries an archived-CV associate-at-A&G-Asesores proposition for 2009–2010. Primary CV/exact entity and the asserted direct Borja–Guerra partnership remain NOT ESTABLISHED. Preserve ST-GAP-01 under PD-GAP-UCF-013, not a competing gap sequence. Partnership in Montero y Asociados in Guerra's biography is not proof of partnership with Borja.
- Eduardo Sánchez Iglesias (PD-SP-P-0161) is the 2021 client-introduction speaker; Guerra is the guest. Preserve the separate Sun Park contextual bridge, client allocation and AC knowledge questions, the 2020/2021 event separation, and the controlling 21-Aug reconciliation plus 1-Sep identity reconciliation. RSM's [integration announcement](https://www.rsm.global/spain/es/news/rsm-crece-en-las-palmas-con-la-incorporacion-del-despacho-san-telmo) names Javier Rodríguez-Batllori, not Francisco de Borja. The later integration creates possible custody/review questions, not retrospective liability.
- [Cuyás](https://www.cuyasabogados.com/) names Borja among its incorporated lawyers in the Grant Thornton Canarias context, and [Grant Thornton Spain's event publication](https://es.linkedin.com/posts/grant-thornton-spain_legal-grantthornton40-gobeyond-activity-7200817610328838144-ffpG) names him in its legal-team training. This is a public professional connection beyond an outgoing copied address. Exact date-specific entity, capacity, mandate and any Cajasiete engagement remain separate proof obligations.
- Cajasiete: review credit, security, equity, board-attendance rights, publicity, fees, referral/mandate relationships and complaint handling independently. The reciprocal-non-compliance/mutual-protection proposition is an attributed hypothesis, not an established breach or bargain. Request all relevant engagements involving the named perimeters, expressly recording finite non-location rather than presuming engagement. The historic 5% and voice-without-vote rights are date-specific.

### Compliance objectives and legal/evidential boundaries

Gil Marer requests acknowledgment, independent investigation and a reasoned answer across the full in-scope network; not a pre-judged admission of every allegation. Requested outputs: preserved/consolidated file, dated relationship/engagement/conflict schedule, original/current issue-document reconciliation, corrective supplement and consolidated restatement if warranted, investor distribution, Portfolio's own public notice, monitoring and proportionate escalation. [Portfolio Rulebook](https://portfolio.exchange/downloads/Portfolio-Reglamento_Rulebook_VF28072023_signed.pdf) §§5.2.2(l), 5.2.5–5.2.7 supplies the disclosure/disciplinary framework; measures require the specified findings and competent-body process. No automatic refund, suspension, delisting or criminal finding is asserted.

The broader materiality scope expressly requested on 12 September supersedes any historical shorthand limiting Orion relevance exclusively to FMMM. It preserves the core correction: Sun Park/MYND and Orion are separate RICPE branches; no asset/fund/security transfer or duplicated funding is presumed. The direct attributed criminal theory remains, with actor-specific proof and contrary evidence.

SUPERSEDED REFERENCE — an earlier draft associated Portfolio's 11 September response with `PD-SP-EVT-0180`. That identifier is now reserved in the live canonical register for CajaSiete's 18 September 2026 institutional response. Do not reuse `0180` for Portfolio. The Portfolio 11 September event must be read through the later Orion/Martin reconciliation and its own source-controlled identity; this archive deliberately does not invent or reallocate a replacement ID. The underlying statement about incorporation/review/onward submission remains a source claim subject to the corrected reconciliation. Raw mail, private locators and privileged advice remain outside Git.

### Acquisition limits and continuity

GitHub reviewed at indexed revision `35a87a89c122fd04f795db492956fc3fc9d823e7`; GitLab base `d80e47d743b6518922f453e3d3df6c54866ee33c`. Queries included Enrique Guerra, Guerra/PwC, AMG, A&G/curriculum, and dated professional-source searches. Read the full 21-Aug genealogy reconciliation and 1-Sep three-person identity reconciliation. The finite Drive CV-name search returned no result; broader mail/file discovery did not recover the primary CV or joint-partnership contract. This does not establish their nonexistence. Current public sources were checked on 12 September 2026. RICPE biography's combined-role wording since November 2020 does not displace the CNMV's separate secretary entry dated 25 October 2019. Engagement end dates, exact entity identities and individual knowledge remain open.

Reuse PD-GAP-UCF-012 (finance/source-and-use), 013 (actor-specific proof, including ST-GAP-01–03), and 015 (document-to-decision/materiality) for further acquisition. Historical content and contrary records remain. The publication review/CI records control deployment state; no live status is claimed here before verification.


## Expanded Orion/PwC/banking/public-duty review — 12 September 2026

The [source-qualified expanded register](ORION_PUBLIC_DUTIES_PWC_BANKING_UK_REVIEW_12SEP2026.md) controls this additional review. It records the March 2016 project-work scope, client-originated June/July criminal instructions, separately confirmed September PwC–AC telephone contact, the 10-June recording/provenance correction, Carlos/Socios Inversores Canarios BORME connection, and CNMV-listed Grant Thornton audits of Portfolio for 2024–2025. It adds all relevant Cajasiete engagement questions, the locales/OB REM/works/title chain, corrected Valencia identity/hearing and recovery boundaries, public/non-contractual duties, the limited HMRC UK-tax link, and the conditional memorandum/exchange-notice remedies. It preserves the direct Guerra–Borja partnership and alleged PwC oral criminal conclusion as open; it does not infer knowledge or guilt through association.



## 13 September 2026 — Portfolio historical governance and notice cross-reference

Martin Paul Graham is included here as a historical Portfolio operator director and complaint-escalation recipient, not as an adviser to the Sun Park perimeter. BORME registration/publication records establish the historical directorship; the source-qualified December 2024–January 2025 notice sequence is reviewed separately. No professional engagement, common knowledge or responsibility is inferred from his board role. The exact-name UK officer record remains subject to a cross-register identity bridge and does not establish the location of his Portfolio conduct.

Martin Paul Graham se incluye como consejero histórico del operador Portfolio y destinatario de escalado de la denuncia, no como asesor del perímetro Sun Park. Los asientos/publicaciones BORME acreditan el cargo histórico; la secuencia de avisos de diciembre de 2024–enero de 2025 se revisa por separado y con control de fuente. No se deducen encargo profesional, conocimiento común ni responsabilidad del cargo. El registro británico de nombre coincidente conserva pendiente la conexión de identidad entre registros y no acredita dónde tuvo lugar su conducta para Portfolio.

[English source-qualified addendum](orion-martin-notice-20260913/MARTIN_NOTICE_EN.md) · [Adenda con control de fuentes en español](orion-martin-notice-20260913/MARTIN_NOTICE_ES.md). GitLab remains canonical; corresponding website release is in progress when this preservation addendum is prepared.


## 27 September 2026 — primary corporate-source completion / ST-GAP-02

The [11-Sep-2018 BORME](https://www.boe.es/diario_borme/txt.php?id=BORME-A-2018-175-35), entries 371214–371215 (GC 47681, I/A 5–6; registered 4-Sep-2018), records Francisco Javier Rodríguez-Batllori Laffitte’s appointment as professional partner, his receipt of 167 shares from Lorenzo Sánchez Iglesias, and the cessation of Francisco de Borja Rodríguez-Batllori Laffitte and Eduardo Sánchez Iglesias as joint administrators. The AC’s cessation from office must not be treated as departure from the professional/shareholding perimeter.

The [10-Jul-2024 BORME](https://www.boe.es/borme/dias/2024/07/10/pdfs/BORME-A-2024-132-35.pdf), entry 308341 (p.32821; GC 47681, I/A 8; registered 3-Jul-2024), records Francisco de Borja’s transfer of 500 shares to Francisco Javier and the former’s revocation as professional partner. This is a specific primary corporate bridge, not merely a later client description. `ST-GAP-02` is **PARTIALLY CLOSED** for these entries; complete historical membership, powers, deeds and effective transaction dates remain requested. These publication/registration dates are not silently substituted for unverified transaction dates.

Separately, a controlled investigation report received on 8-May-2018, p.28, identifies Javier as the AC’s brother and states that both worked at San Telmo. The original remains private; it is an investigation report, not a civil-registry certificate. No third brother has been established. RSM’s official integration announcement identifies Javier, Eduardo Sánchez Iglesias and Javier de Bethencourt Gallego, not three brothers. These connections justify specific custody/conflict/knowledge questions without themselves proving coordination or wrongdoing. See the bounded 27-Sep Cuatrecasas/professional-perimeter reconciliation for current RSM review and source hashes.